How Many of These Are Advantages of Maintaining a Subsidiary

Multiple Choice

How many of these are advantages of maintaining a subsidiary ledger for depreciable assets?
It provides information for the preparation of income tax returns.
It provides information to support insurance claims in the event of loss from theft or accident.
It provides information concerning servicing of the assets.
It provides information for internal control over assets.

A) 1
B) 2
C) 3
D) 4