In which of the following circumstances would trademarks acquired by an entity most likely be deemed to have an indefinite

useful life?

A$.$ The entity pays substantial amounts of money to renew the trademarks.

B$.$ The entity operates in an industry with a rapidly changing regulatory environment governing trademarks.

C$.$ The entity plans to use the trademark until the planned phase$-$out date of the underlying asset.

D$.$ The entity's trademark has a remaining legal life of five years but is renewable at very little cost.