In which of the following instances may an entity make a reclassification adjustment?

1 point

a. A revalued property is sold at a gain.

b. The entity amends its retirement benefit plan resulting to a decrease in the present value of defined benefit obligation.

c. An entity sells its investment in equity securities measured at FVOCI.

d. A hedging relationship ceases and the entity transfers the related cumulative fair value changes accumulated in equity to profit or loss.