As per Ind-AS 1, which of the following would you agree to:

(a) Restructuring costs should always be disclosed separately. Gains/losses on disposals of property, plant and equipment, if material, should be disclosed separately.

(b) Restructuring costs should always be disclosed separately. Gains/losses on disposals of property, plant and equipment should always be disclosed separately.

(c) Restructuring costs, if material, should be disclosed separately. Gains/Losses on disposals of property, plant and equipment, if material, should be disclosed separately.

(d) Restructuring costs, if material, should be disclosed separately. Gains/Losses on disposals of property, plant and equipment should always be disclosed separately.