The key steps involved in accounting by the employer for a defined benefit post-employment fund in accordance with AASB 119 include: 1. Determining the deficit or surplus of the fund. 1. Determining the amount of the net defined benefit liability (asset). III. Determining the amounts to be recognised in profit or loss. IV. Determining the remeasurements of the net defined benefit liability (asset) to be recognised in other comprehensive income. Select one: a. II, III and IV only b. I, III and IV only c. I, II, III and IV d. I, II and Ill only