A company paid 5 million to acquire a brand name for a product that complemented products sold in its existing markets. Although there is no active market in that asset it is permitted to report the brand name as an asset for which two of the following reasons? a) It was of a material value b) its cost has been established by a market transaction c) It is a name that is expected to result in a significant increase in profits d) Future economic benefits from it are probable OA. a&d OB. &d c. b& OD. a & D