Internet Marketing Operations

The cost of an asset and its fair market value are?
The cost of an asset and its fair market value are __________.
A. the same on the date of acquisition
B. never the same
C. the same when the asset is sold
D. irrelevant when the asset is used by the business in its operations
I am getting a and b, the answer is not found in my book and internet searching is leading me to two different answers. any reasons on why a or b would be correct ?
A. the same on the date of acquisition
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