Which of the Following Statements Is Correct with Respect to Accounting

Which of the following statements is correct with respect to accounting for biological assets as required in AASB 141:

A) A biological asset may initially be recognised at cost when market-determined prices or value are not available and for which alternative estimates of fair value are not available.
B) If a biological asset is initially recognised at cost it should be measured at cost less any accumulated depreciation.
C) A biological asset that was initially recognised at fair value less point-of-sale costs may subsequently be recognised at cost when fair value less point-of-sale costs is no longer available.
D) A biological asset may initially be recognised at recoverable amount.
E) All of the given answers.