Which of the Following Relationships Between Category of Intangibles and Amortization

Which of the following relationships between category of intangibles and amortization is not true? $\begin{array}{lll}&\text { Category }&\text { Amortize }\\\text { I. } & \text { Intangible assetswith a finite life } & \text { Yes } \\\text { II. } & \text { Intangible assetswith an indefinite life } & \text { No } \\\text { III. } & \text { Goodwill } & \text { Yes } \\\text { IV. } & \text { Internally developed unidentifiable intangibles } & \text { No }\end{array}$

A) I
B) II
C) III
D) IV