The correct answer is (d).
For Austria, the CH4 IEF for Dairy cattle from enteric fermentation in 2004 (112.57 kg/head/yr) was about 2% higher than the 2002 value (110.47 kg/head/yr). Also some of the inter-annual changes in CH4 emissions from Dairy cattle are rather large: 1994/1995 (-11.2%), 1996/1997 (4.2%), 1997/1998 (2.1%), and 1999/2000 (-9.7%).
For New Zealand, for enteric fermentation, the inter-annual changes of CH4 IEFs for Dairy cattle for 1991-1992 and 1993-1994 are 2.2% and -0.3%, respectively. In the period 1990-2004 the CH4 IEFs have increased by 13.4%. The CH4 IEFs for 1990-2004 (ranging from 70.11 to 79.49 kg/head/year) are higher than the IPCC default value for Oceania (68 kg/head/year). For manure management, the CH4 IEFs for "Dairy cattle" for 1990-2004 (ranging from 3.01 to 3.31 kg/head/year) are the lowest of reporting Parties and much lower than the IPCC default value for Oceania (32 kg/head/year). In the period 1990-2004 the CH4 IEFs have increased by 8.2%.