Which of the Following Statements Is Correct with Respect to Intangible

Which of the following statements is correct with respect to intangible assets?

A) Internally generated publishing titles may be revalued if fair value is determined by reference to an active market.
B) Purchased goodwill should be amortised over a period of 20 years.
C) Internally generated brands are not recognised as intangible assets because expenditures in these assets are not distinguishable from the cost of developing the business as a whole.
D) Internally generated brands are recognised as intangible assets because expenditures in these assets are not distinguishable from the cost of developing the business as a whole.