Which of the following statements are correct?

I.	Power is defined in AASB 10/IFRS 10 Consolidated Financial Statements as the current ability to direct the relevant activities of an investee.
II.	If the fair value of a depreciable asset is greater than the carrying amount, in the years subsequent to the acquisition date, the depreciation expense recorded in the books of the group will be less than that for the subsidiary.
III.	An entity can control another entity with an ownership interest of less than 50%, but only if there is a legally-binding contract in place between all investors that passes control to the entity.
IV.	In a business combination, equity instruments issued as part of the purchase consideration should be measured at their original issue price.

a.

I., II. and III. only

b.

I. only

c.

I. and II. only

d.

I., II., III. and IV.