Which of the Following Assets Need to Be Tested for Impairment

Which of the following assets need to be tested for impairment every year?
I intangible assets with indefinite useful lives
II intangible assets not yet available for use
III intangible assets accounted for under the revaluation method
IV goodwill acquired in a business combination

A) I,II and III only
B) II,III and IV only
C) I,II and IV only
D) I,III and IV only