The Statement in Relation to the Current Replacement Cost of Liabilities

The statement in relation to the current replacement cost of liabilities that is correct is:

A) Current replacement cost for liabilities is the amount that could be borrowed now with a similar debt instrument against a promise to pay the interest and principal commitments of the existing liability
B) The current replacement cost of a liability is difficult to measure
C) If current replacement cost is the characteristic of assets that is measured, then, for consistency, liabilities should also be measured at current replacement cost
D) All the statements are correct