A self-managed superannuation fund has the following investments: (i) Listed company shares valued at $100,000 (ii) A truck valued at $30,000 and leased to a non-member (iii) A commercial property valued at $120,000 leased to a non-member (iv) A loan of $10,000 made at commercial rate to a company controlled by a related party that is a non-member What is the percentage of the funds in-house assets and has there been a breach of the in-house assets test? Select one: a. 0% in-house asset and there has not been a breach of the in-house assets test. b. 3.85% in-house asset and there has not been a breach of the in-house assets test. c. 15.38% in-house asset and there has been a breach of the in-house assets test. d. 57.69% in-house asset and there has been a breach of the in-house assets test. e. None of the above.