Which of the following material events after the reporting period and before the financial statements are approved are adjusting events?

(1) A valuation of property providing evidence of impairment in value at the Statement of Financial Position date. (2) Sale of inventory held at the Statement of Financial Position date for less than cost. (3) Discovery of fraud or error affecting the financial statements. (4) The insolvency of a customer with a debt owing at the Statement of Financial Position date which is still outstanding. A)1,2,3 and4 B)1,2 and4 only C)3 and4 only D)1,2 and3 only.