The correct answer is C.
OBJ-4.3: The data’s asset value is a metric or classification that an organization places on data stored, processed, and transmitted by an asset. Different data types, such as regulated data, intellectual property, and personally identifiable information, can determine its value. The cost of acquisition, cost of hardware replacement, and depreciated costs refer to the financial value of the hardware or system itself. This can be significantly different from the value of the information and data that the system stores and processes.