What is the appropriate accounting treatment for an individually insignificant unproved property that is proved?

a. The net carrying value of the property is reclassified to a proved property account.

b. The original cost of the property is reclassified to a proved property account.

c. The original cost of the property is written off to expense.

d. The original cost of the property is transferred to a wells and equipment account.

e. None of these applies.