Which of the following statements about the hierarchy of fair value inputs (IFRS 13) is/are correct? (i) An entity measures the fair value of one of its cash generating units using a cash flow forecast developed using the entity's own data, which is a level 1 valuation input. (ii) An entity measures the fair value of one of its subsidiaries using a valuation multiple derived from observed prices in transactions involving comparable businesses, which is a level 3 valuation input. (iii) An entity measures the fair value of one of its properties using a price per square metre derived from observed prices in transactions involving comparable buildings in similar locations, which is a level 2 valuation input. Select one: O a. (i) only O b. (i) and (ii) Oc. (iii) only O d. (ii) only Oe. No statement is correct Of. (i) and (iii) Og. (ii) and (iii) 7