An equitable or constructive obligation arises when:

Group of answer choices

a$.$ management communicates its decision to commit to the future sacrifice of economic benefits to the parties concerned.

b$.$ management makes a discretionary decision to make a future sacrifice of economic benefits.

c$.$ social or moral sanctions or custom leaves the entity no realistic alternative other than to make a sacrifice of future benefits.

d$.$ both $($a$)$ and $($c$)$ are required