The correct answer is: B
解析：This is a related party transaction with a close family member of a presumed related party under IAS 24.
The fact that a full price has been charged is irrelevant, all material related party transactions must be disclosed.
Trade unions in the normal course of their activities are not related parties (unless they have the capacity to control the entity).
Providers of finance and government departments and agencies are also deemed not to be related parties.
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