Of the following choices, please choose the option that shows the correct order of items in FASB's standard-setting process:

(a) exposure draft, research, discussion paper, Accounting Standards Update ("ASU");

(b) research, exposure draft, discussion paper, Accounting Research Bulletin ("ARB");

(c) research, discussion paper, exposure draft, Accounting Standards Update ("ASU");

(d) discussion paper, research, exposure draft, Accounting Standards Update ("ASU"); or

(e) discussion paper, research, exposure draft, Accounting Research Bulletin ("ARB").