Which of the Following Best Describes Income as Defined by IAS

Which of the following best describes income as defined by IAS 1?

A) Income is the increase in economic benefits during an accounting period in the form of decreases in liabilities, enhancement to assets, or other inflows that result in increases to equity, but does not include equity contributions.
B) Income is the increase in cash resulting from business operations after decreases in economic benefits during the accounting period in the form of outflows or depletions of assets except those distributions relating to equity participants.
C) Income is defined as the net increase in current economic assets resulting from cash receipts from business operations less accrued economic outflows excluding distributions to equity participants.
D) Income is the sum of all net economic increases, including revenues and gains, in all accounting periods since inception of the entity, other than those relating to contributions from equity participants.