For what assets is the following Impairment model used: Impairment measured as the difference between the lower of amortized cost and value, based on current expected credit losses?

a. Loans, receivables, and debt securities measured at amortized cost.

b. Debt securities measured at fair value with gains and losses recorded in other comprehensive income (available-for-sale).

c. Debt securities measured at fair value with gains and losses recorded in net income.

d. All of these answer choices are correct.