Which of the following would be considered a breach of the qualitative characteristic of relevance?

Group of answer choices:

Using the cost basis for measuring the carrying amount of equipment.

Reporting the cost of petrol in the tanks of a fleet of buses of a bus company as an expense at the reporting date.

Including details about very complex financial instruments because only a few users would understand them.

Separately disclosing interest as an expense despite the fact its dollar amount is immaterial.

None of these would be considered a breach of the qualitative characteristic of relevance.