I need help on this question, quick. Please show work, thank you!

The Base Company has assets that cost $$125$ million. The current market value of the assets is $$175$ million. The assets & recorded as assets at

a$.$$$175$ million

b$.$$$125$ million

c$.$$$25$ million

d$.$$$50$ million

I$\text{'}$m not sure if choice A is the correct answer.