In accordance with IAS $1$ Presentation of Financial Statements, lAS $8$ Accounting Policies, Changes in Accounting Estimates and Errors and AS $10$ Events after the Reporting Period, which of the following items would NOT be included in the determination of net profit after income tax for the year ended $30$ June $2017?$ the loss from a major fire that closed the plant during April $2017$O a reassessment of the useful life of plant and equipment in December $2016$O a major currency realignment on $11$ July $2017$ that affected the amount of foreign currency receivablesO a change in accounting estimate made in August $2016,$ which related to the determination of the bad debts write$-$off for the $2016$ financial statements