Which of the Following Is Not Within the Scope of AASB

Which of the following is not within the scope of AASB 2 Share-based Payment?

A) Equity instruments granted to employees of the acquiree in a business combination in their capacity as an employee.
B) Cancellation, replacement or other modification of share-based payment arrangements because of a business combination.
C) Cancellation, replacement or other modification of share-based payment arrangements because of other equity restructuring.
D) Transactions in which the entity receives or acquires goods or services as part of the net assets acquired in a business combination to which IFRS 3 Business Combinations applies.