In which of the following circumatances would A5U 202004 rolated to changes in reterencen rates apply? a. Change from one reference rate (e9). LBOR) to another permisable reference rato in aceardance with GAAP due to refecence rate coform during the period of March Z, 2OPO and Decamber 31, 2022 iunless further extended by FASB?. b. Change betwoen any permissble reference rate Topic B15 related to derivatives and hodge occouming between the period of March 12 , 2020 and December 32 2agz for any rosion. c. Any change in UEOR to another permissibla refarence rate at any time post March 2,2020. d. Any change from a permisuble reference rate to LIEOR at any time post March 12, 20z0