When applying LCNRV, which one of the following is true under IFRS? Select one: a. In addition to applying LCNRV at the item and the category level, the total inventory level can also be used if specific criteria are met b. None of the choices listed c. Applying LCNRV can be based on either individual inventory items (in general cases) or a category (only when certain criteria are met) d. Applying LCNRV at the total inventory level is always allowed under IFRS