1.A company, upon initial recognition of an asset retirement obligation, should not take which of the following actions?

1.    A company, upon initial recognition of an asset retirement obligation, should not take which of the following actions?

b.    Measure the asset retirement cost at fair value.

c.    Capitalize the asset retirement cost by increasing the carrying amount of the related asset.

d.    Capitalize the asset retirement cost at its undiscounted cash flow value 

Is this correct? Please explain