Match the following.

List-I	List-II
a. Split pay approach	1. Equalising purchasing power
b. Balance sheet approach	2. Half a person's pay in home currency and other half in local currency.
c. Hardship allowance	3. Compensation for hard living and working conditions.
d. Mobility premiums	4. Lumpsum payments to reward employees for moving from one assignment to other.

A. a-1, b-2, c-4, d-3

B. a-2, b-1, c-3, d-4

C. a-1, b-2, c-3, d-4

D. a-2, b-3, c-4, d-1

Answer: Option B