Which statement(s) is (are) true? (I) If a customer simultaneously receives and consumes the benefits provided by the entity's performance as the entity performs, the underlying performance obligation is satisfied at a point in time. (ii) Promised goods or services can include arranging access to an item which is manufactured by a third party. here is an accounting policy choice for determining the transaction price according to IFRS 15 Revenue from Contracts with Customers. (iv) Variable consideration is not taken into consideration when determining the transaction price according to IFRS 15 Revenue from Cohtracts with Customers Select one: . (ili) only b. (iii) and (iv) c. (ii) only d. (iv) only