Match List-I with List-II and select the correct answer using the options given below the lists:

List-I	List-II
a. Uncertain liability	1. Amortisation
b. Expiry of tangible asset	2. Long-term liability
c. Basis for all valuations in the balance sheet	3. Research and development
d. Accounting standard-As-8	4. Estimated obligation
	5. Conservatism convention

A. a-5, b-1, c-2, d-3

B. a-4, b-3, c-5, d-1

C. a-5, b-3, c-4, d-1

D. a-4, b-1, c-5, d-3

Answer: Option D