Tennant Creek Plc Has Following Transactions During the Year Which of the Following Lists All the Related-Party Transactions That

Tennant Creek Plc has following transactions during the year: $\begin{array}{|l|l|}\hline \text { II } & \text { Leasing arrangement with an associate } \\\hline \text { III } & \text { Sale of products to a major customer } \\\hline \text { IV } & \text { Transactions in a joint venturer } \\\hline \text { V } & \text { Immaterial loan to key management personnel } \\\hline \text { VI } & \text { Allowance for bad debts from a related party } \\\hline\end{array}$ Which of the following lists all the related-party transactions that are required to be disclosed in IAS 24 Related Party Disclosures?

A) I and III
B) III and V
C) II, III and IV
D) I, IV and V