Products A, B and C are sold to a customer for GBP300 000. They usually retail for GBP150 000, GBP200 000 and GBP 75 000. Which of the following statement(s) is (are) true? (i) The contract's transaction price is GBP300 000 and, in the absence of any other information, will be allocated to products A, B and C in proportion to their stand-alone selling prices. (ii) Products A, B and C appear to be sold at a discount. (iii) The fact that there are stand-alone prices for products A, B and C means that they may be distinct. Select one: a. (ii) only b. (iii) only c. None of options d. All three of the options e. (i) only