Based on the facts below, which combination of items should you use to prepare the "Risk Factors" portion of the Registration Statement?

BriarPatch, Inc. is a privately held company that specializes in the manufacturing and distribution of games and puzzles.BriarPatch is contemplating its initial public offering and has hired your firm as counsel to facilitate the registration process. BriarPatch will be offering 1 million shares, each share priced at $40.

You have been assigned to draft the registration statement's "Risk Factors" and "Use of Proceeds" sections. Accordingly, your first task is to select the proper form and reference materials to complete your specifically assigned tasks. In that regard, you must make selections from the following choices. I. Regulation S-X II. Form S-1 III. Regulation S-K IV. Form S-3

a) Items I and IV

b) Items III and IV

c) Items II and III

d) Items I and III