According to IFRS5 Non-current Assets Held for Sale and Discontinued Operations, which Two of the following relate to the criteria for an asset held for sale?

(i). The item must be a major line of operations or geographical area

(ii). The asset must be available for immediate sale

(iii). The sale is expected to be completed within the next three months

(iv). A reasonable price has been set

• A

  (iii) and (iv)

  (iii) and (iv)

• B

  (i) and (ii)

  (i) and (ii)

• C

  (i) and (iii)

  (i) and (iii)

• D

  (ii) and (iv)