Which Is One of the Options from Full IFRS Eliminated

Which is one of the options from full IFRS eliminated for SMEs?

A) For inventory,measurement is driven by circumstances rather than allowing an accounting policy choice between the FIFO and Lower of Cost or Market models
B) Various options for non-profit organization grants eliminated in favor of a single simplified model.
C) Biological assets measured at fair value with changes taken to profit and loss only when fair value is readily determinable without undue cost or effort.Otherwise,use cost-depreciation-impairment model.
D) Share-based payments require use future value of the compensation option