For a non-current liability with a maturity of 5 years measured at amortized cost, which of the following is true?

Select one:

A. Annual interest expense must be identical among each of the five years.

B. Annual interest payments must be identical among each of the five years.

C. The applicable interest rate shall be revised at the end of each year, adjusting for latest market interest rate.

D. The applicable interest rate shall be identical among each of the five years.