Which of the following would provide an auditor of a non-issuer with the BEST evidence of fair value pertaining to a client's investments in derivative instruments that are listed on a national exchange and disclosed at fair value?

A.Inspection of documents related to the original purchase of the derivative instruments.

B.Inquiry to the client's personnel who trades the derivative instruments about their process to determine current market prices.

C.Recalculation of the fair value by the auditor using estimates of fair value provided by a broker-dealer.

D.Confirmation of quoted market prices with externally published information.