I wonder which of the following is correct and can you please explain them?

Which of the following statement about going concern is correct? Select one: 0 a. Liquidation value is used when the company will not continue in operation for the foreseeable future, that is, it is no longer a going concern. O b. The reader of nancial statements that have been prepared on the historical cost basis should be entitled to presume that the company in question is a going concern. 0 c. The judgment that a company is a going concern, and should therefore use historical cost accounting, will turn out to be wrong if the company fails. o d. All of the above statements are correct