Which of the following activities will be included in the calculation of Australian GDP under the value-added approach?

a) Japanese car manufacturer Toyota produced cars in an Australian car factory.

b) BHP Billiton spent money on ships and crews exploring for petroleum in the Gulf of Mexico.

c) Devondale expanded their Australian-owned dairy and cheese business with new production facilities in New Zealand.

d) Australian-owned firm Billabong manufactured designer clothing in China.

e) Australia farmers that produced milk in New Zealand and then export them back to Australia.