Kelly Is the General Manager of Ned Limited and Is

Kelly is the general manager of Ned Limited and is considered to be the member of key management personnel. The following transactions occurred between Kelly and Ned Limited: Kelly purchased a product of Ned Limited on normal trading terms;
Kelly received remuneration from Ned Limited amounting to $400 000;
Ned Limited issued 80 000 options to Kelly, which can be converted into Ned Limited's shares if target profit margin of 25% is achieved in the next three years.
Which of the above transactions must be disclosed as related party transactions?

A) Kelly's remuneration and the grant of options.
B) The purchase of product and the grant of options.
C) The purchase of product and Kelly's remuneration.
D) All of the above transactions are related party transactions.