Which of the Following Is Within the Scope of AASB

Which of the following is within the scope of AASB 2 Share-based Payment?

A) Cancellation, replacement or modification of share-based payments arising because of a business combination or restructuring.
B) Transactions in which the entity receives or acquires goods or services as part of the net assets acquired in a business combination to which IFRS 3 Business Combinations applies.
C) Transaction in which the entity receives or acquired goods or services under a contract which is within the scope of AASB 139 Financial Instruments: Recognition & Measurement.
D) Transactions with employees in the employee's capacity as a holder of equity instruments of the entity.