How Should the Fresh Start Reorganization Value Normally Be Determined

How should the fresh start reorganization value normally be determined?

A) As the sum of current replacement cost of the company's assets.
B) As the fair value of assets, debt, and equity, including assets that were not in the previous balance sheet.
C) As the sum of the historical book value of net assets, adjusted for assets not previously recorded.
D) As the net realizable value of identifiable assets, debt, and equity, only including assets that were in the previous balance sheet.
E) As adjusted current cash flows for the entity as it emerges from reorganization.