You Are an Accountant for Chance Insurance Ltd and Are

You are an accountant for Chance Insurance Ltd and are asked to assess the adequacy of unearned premium liability.You are able to access the following information:
I.present value of expected future cash flows relating to future claims based on current insurance contracts
II.unearned premium liability (before liability adequacy test)
III.risk margin
IV.related deferred acquisition cost
V.related intangible assets
Which of the following combinations best fits the liability adequacy test as prescribed in AASB 1023?

A) (I+III) - II
B) (I+III) - (II - IV - V)
C) (I-III) - II
D) (I+III) - (II+IV+V)