Which of the following items would not be considered a tangible fixed asset? 1 Land 2 Trademark

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Which of the following items would not be considered a tangible fixed asset? 1 Land 2 Trademark 3 Building 4 Oil well 5 Software

(a) 1, 3 and 4

(b) 2 and 4

(c) 2 and 5

(d) 2, 3, 4 and 5

(e) 3 and 5 AppendixLO1

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