If a company chooses, it can use a fair value option to measure its financial assets and liabilities. If this option is chosen, the company must disclose, for major groups of assets and liabilities, a. both the fair value measurement and the fair value hierarchy level. b. the difference between the fair value chosen and the historical cost of the major asset or liability group. c. the fair value hierarchy level of the measurements only. d. their fair value measurement (amount) only