Benata Ltd. has the following assets:

a) goodwill

b) trademark with remaining life of ten years but renewable for an infinite period; expended to be used indefinitely.

c) customer lists

d) machinery

e) land expected to be held for 20 years and then sold

f) site restoration costs with respect to land in e).

g) building, accounted for using the revolution method

h) rental property, accounted for using the fair-value method

I) vines (winery)

REQUIRED

Which of the above assets are depreciated?