Which of the Following Two Criteria Are Required for an Entity

Which of the following two criteria are required for an entity to recognize interest as revenue?

A) The amount of revenue can be reliably measured; the costs of the asset can be reliably measured
B) The amount of revenue can be reliably measured; it is probable that the economic benefits of the transaction will flow to the entity
C) It is probable that the economic benefits of the transaction will flow to the entity; the costs of the asset can be measured.
D) The costs of the asset can be measured; the interest has accrued over one year