Under AASB 136 Impairment of Assets,the Following Assets Are Subject

Under AASB 136 Impairment of Assets,the following assets are subject to impairment testing:
I II III IV
Inventory Yes Yes No No
Assets arising from construction contracts Yes Yes No No
Assets arising from employee benefits No Yes No Yes
Property,plant and equipment No Yes Yes No

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