Minnie Limited acquired a 45% interest in the only issued capital which carries voting rights in Mouse Pty Ltd on 15 September 2021. On 1 January 2022 it acquired an additional 25% interest, and on 15 March 2022 a further 15%. Under AASB 3/IFRS 3, a business combination occurs on:

a. 15 March 2022.

b. 30 June 2022.

c. 1 January 2022.

d. 15 September 2021.