What items of inventories are outside the scope of AS-2?
1. Work-in-progress arising under construction contracts.
2. Raw materials including maintenance supplies.
3. Share, debentures held as stock-in-trade.
4. Machinery spares exclusively used with fixed assets.
Select the correct answer:

A. 1, 3 and 4

B. 1, 2 and 4

C. 2, 3 and 4

D. All of these

Answer: Option A