Which of the following options are correct with respect to how XBRL contributes towards reduced data manipulation? XBRL takes every item that appears in a set of financial statements, including the discussion and analysis, and applies a tag to it. II. XBRL eliminates the need to manipulate the data into different formats to suit different users' requirements. III. XBRL eliminates the need for companies to maintain separate documents for each reporting requirement they are faced with. O Options I and III only. O Options I, II and III. O Options II and III only. O Options I and II only