Which of the Following Steps Is Not Relevant When Valuing

Which of the following steps is not relevant when valuing liabilities:

A) The particular liability that is the subject of the measurement.
B) The valuation premise that is appropriate for the measurement.
C) The principal (or most advantageous) market for the liability.
D) The valuation technique(s) appropriate for the measurement, considering the availability of data with which to develop inputs that represent the assumptions that market participants would use when pricing the asset or liability and the level of the fair value hierarchy within which the inputs are categorised.