Given that fair value measurements can vary in their degree of observability, ASC 820 introduced a fair value hierarchy. For each asset or liability measured at fair value, companies must disclose the hierarchy level of the measurement.Match the following items.

	Level 1:
	Level 2:
	Level 3:
	Not eligible for fair value option

A.	Loans, net
B.	Mortgages held for sale
C.	capital lease payment obligations
D.	5% ownership of a single, publicly traded company