Performance OverArmour Co. manufactures and sells clothing, shoes, and athletic equipment. Performance incurred substantial losses associated with its shoe division. The shoe division can clearly identify its operations and cash flows from the balance of the other groups. Performance plans to sell the shoe division. At what point can performance report the group as a discontinued operation A. The date Performance receives a contingent offer on the group B. The date the majority of the assets of the group are sold C. The date Performance classifies the group as held for sale D. The date Performance sells any assets of the group