Which of the following statements is (are) true?

I. Social performance indicators from an Islamic perspective should include congregational prayers.

II. It is acceptable for Islamic business enterprises to engage in interest-based transactions if the amount is not material.

III. In Islam, man is only accountable to God.

IV. The process of shura is fundamental to achieving the ideal Islamic society.

a. I and II

b. I and III

c. I, and IV

d. I, II, and IV