In recognizing financial assets/liabilities, which of the following statements is/are incorrect? I. Bonds issued can never be recorded using the fair value method. II. During a financial crisis when share prices are falling, a manager whose bonus increases with net profits is motivated to elect measurement at fair value through other comprehensive income for investment in shares of other listed companies. III. During a market boom when share price are rising, a manager whose bonus increases with net profits is motivated to elect measurement at fair value through other comprehensive income for investments in shares of other listed companies. a. No statements are correct b. II and III C. I and II d. I and III e. None of the other answer options are correct