When a company remeasures the value of a discontinued operation, a value adjustment is made to recognize A. a loss, but not a gain, for the difference between book value of the net assets and their fair value. O B. the gain or loss for the difference between book value of the net assets and their fair value O C. the gain or loss for the difference between book value of the net assets and their fair value net of selling costs O D. a loss, but not a gain, for the difference between book value of the net assets and their fair value net of selling costs