AASB 138 Intangibles requires that an asset meet which of the following criteria to be classified as an identifiable intangible? 1. It arises from a contractual or legal right. 1. It is separable from the entity. III. Its cost must be reliably measurable. IV. Its fair value must be able to be reliably measured. Select one: a. I or IV only O b.1 or ll only. c. ll or Ill only od. I or Ill only