Which of the following equations for the Book value Plus Adjustment me

Which of the following equations for the Book value Plus Adjustment method is correct?

A) Value of equity (VE) = market value of equity – adjustments
B) Value of equity (VE) = book value of equity + adjustments
C) Value of equity (VE) = book value of equity – adjustments
D) Value of equity (VE) = market value of equity + adjustments

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