For an Asset to Be Classified as an Identifiable Intangible

Multiple Choice

For an asset to be classified as an identifiable intangible, IAS 38 Intangibles requires that it meet which of the following criteria?
I) It arises from a contractual or legal right.
II) Its fair value must be able to be reliably measured.
III) It is separable from the entity.
IV) Its cost must reliably measurable.

A) I or IV only;
B) I or II only;
C) II or III only;
D) I or III only.