9 (i) (ii) (!!!) In a review of its provisions for the year ended 31 March 2021, Gerrard's assistant accountant has suggested the following accounting treatments: Making a provision for repairs to a warehouse that were badly needed. A quote from a builder had been accepted in the sum of 30,000. Based on past experience, a 200,000 provision for unforeseen liabilities arising after the year end. The partial reversal (as a credit to the statement of profit or loss) of the accumulated depreciation provision on an item of plant because the estimate of its remaining useful life has been increased by three years. (iv) Providing 1 million for deferred tax at 25% relating to a 4 million revaluation of property during March 2021 even though Gerrard has no intention of selling the property in the near future. Which of the above suggested treatments of provisions is/are permitted by IFRS? A (i) only B (i) and (ii) ABCD (ii) and (iii) (iv)