??

What is the interest rate that is used to determine the fair value of the ARO liability, when a present value technique is used to estimate the initial measurement of the liability? (Select the best answer.) a. Risk-free interest rate adjusted for the effect of the entity's credit standing b. Pretax rate that reflects current market assessments of the time value of money and the risks specific to the liability c. Incremental cost of borrowing d. Weighted average cost of capital