Cobourg Ltd Has Following Transactions During the Year Which of the Following Lists All the Related-Party Transactions Required

Cobourg Ltd has following transactions during the year:
$$\begin{array} { | l | l | } \hline \text { I } & \text { Sells goods to its parent entity at cost } \\\hline \text { II } & \text { Sells goods to its subsidiary at recommended retail price } \\\hline \text { III } & \text { Director is reimbursed his air ticket to attend a board meeting } \\\hline \text { IV } & \begin{array} { l } \text { Director's home renovation costs paid by the entity in exchange for interest } \\\text { bearing loan at market rates }\end{array} \\\hline \mathrm { V } & \text { Dividends paid to key management personnel as a shareholder of the entity } \\\hline \mathrm { VI } & \text { Retirement of key management personnel } \\\hline\end{array}$$
Which of the following lists all the related-party transactions required to be disclosed in AASB 124 Related Party Disclosures?

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