Pursuant to AASB 116,what Is the Carrying Amount of an Asset

Pursuant to AASB 116,what is the carrying amount of an asset?

A) Cost less accumulated depreciation.
B) Cost or revalued amount less the accumulated depreciation and any accumulated impairment losses.
C) Revalued amount less accumulated depreciation and any impairment losses.
D) Cost or revalued amount less the accumulated depreciation.
E) None of the given answers.