(d) In accordance with the Conceptual Frametuork, a lender should recognise the forgiveness of its $20000 interest-free loan as: (i) An increase in income and a decrease in a liability. (ii) An increase in an expense and a decrease in an asset. (5ic) An incticise in an arset and an increase in incouse. (v) An fucnose in an expense and a drcterse in a liability