According to IFRS 15 Revenue from Contracts with Customers, which of the following describes the adjusted market assessment approach for estimating the stand-alone selling price of goods and services?
选项：

A:An entity forecasts its expected costs of satisfying a performance obligation and then adds an appropriate margin for that good or service.
B:An entity evaluates the market in which it sells goods or services and estimates the price customers would be willing to pay for those goods or services.
C:An entity evaluates the cost of goods or services purchased and estimates the price customers would be willing to pay for those goods or services.
D:An entity estimates the stand-alone selling price as the total transaction price less the sum of the observable stand-alone selling prices of other goods or services promised in the contract.