Indicate whether each of the following statements is true or false. a) A patent with a useful life of 5 years and a legal life of 10 years is amortized over 5 years. b) Intangible assets with indefinite useful lives must be tested each year for impairment. c) If it is determined that the original value recorded for goodwill is too high, then an entry is made directly to Retained Earnings, reducing the balance in this account. d) The recognition of an impairment loss involves a cash outflow classified as a financing activity