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D is corrent. ASC Topic 255 requires that the current cost for inventories be measured at the lower of current cost or recoverable amount at the measurement date.
A is incorrect. ASC Topic 255 requires that the current cost for inventories be measured at the lower of current cost or recoverable amount at the measurement date. 
A is incorrect. ASC Topic 255 requires that the current cost for inventories be measured at the lower of current cost or recoverable amount at the measurement date. 
A is incorrect. ASC Topic 255 requires that the current cost for inventories be measured at the lower of current cost or recoverable amount at the measurement date.