Which Must an Entity Disclose at a Minimum Concerning a Related

Which must an entity disclose at a minimum concerning a related party?
I. Non-cash transactions
II. Cash transactions
III. Outstanding balances and commitments
IV. Provisions for doubtful accounts for the related party
V. Bad debt expenses from the related party

A) I, II, and III
B) II and III
C) IV and V
D) All of the above
E) None of the above