What Issues Need to Be Addressed to Determine How to Allocate

What issues need to be addressed to determine how to allocate the cost of an asset?

A) The depreciation method, the probable future benefit and the years to obsolescence.
B) The depreciable base, its useful life and the method of cost apportionment.
C) The cost of the asset, its residual value and the method of cost apportionment.
D) The probable future benefit, the depreciation method and the depreciable base.
E) None of the given answers.