Which value does the architect need to consider?

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An architect is writing a response to a Request for Proposal (RFP). The customer has requested financial information on the monetary amount by which assets are valued in business records.

Which value does the architect need to consider?
A . total cost of acquisition (TCA)
B . net investment value (NIV)
C . net book value (NBV)
D . fair market value (FMV)

Answer: C