Which of the following is an example of a change to an agreement that would be considered related to a replacement of a reference rate under ASC 848 ( in other words not be considered unrelated to the replacement of a reference rate) and therefore potentially in the scope of the guidance of ASC 848.

a Changes to the notional amount of an agreement.

b Changes to the maturity date of an agreement.

C concession is granted to a debtor experiencing financial difficulty

d. Changes to a spread adjustment