Biological Assets May Be Difficult to Classify as Current or Non-Current

Biological assets may be difficult to classify as current or non-current because:

A) The asset may unexpectedly become ill or die.
B) The value of the asset may change depending on management's intention.
C) The operating cycle of the entity may be unknown.
D) The same physical assets may have either a shorter or longer life span depending on management intention.
E) None of the given answers.