According to IAS $38$:

$($a$)$ No intangible asset arising from research should be recognised

$($b$)$ An intangible asset arising from development must be recognised

under special conditions

$($c$)$ Intangible assets have finite life

$($d$)$ Goodwill is amortised over $5$ years

Which of the above statements is $/$ are true.

A $($a$)$ and $($b$)$

B $($a$)$ and $($c$)$

C all of them

D none of them