According to par. 30-3 (initial measurement) of ASC 820-10 are instances when transaction price may not be reflective of fair value. (Select one or more)

	a.	Related-party transactions
	b.	Transactions where the seller is under duress
	c.	The transaction price relates to a group of assets (e.g., a business combination), and fair value must be determined for individual assets
	d.	The transaction takes place in a market that differs from the principal market for the asset purchased.