A constructive obligation arises when an entity has: I. Established a pattern of past practices in response to particular events. II. Published policies or specific statements concerning a particular event. III. Indicated to certain parties that it will accept certain responsibilities regarding a particular event. IV. Created a valid expectation to certain parties that it will discharge its responsibilities with respect to a particular event. Which of the above statements is correct?

A)	I or II only;
B)	I or II, and III only
C)	I and III only;
D)	I, II, III and IV