P$9-1.$ Definition of intangible assets $($Easy $-5$ minutes$)$

Identify whether the following items are intangible assets according to the definition under IFRS:

$\backslash$table$[[$Item$,$Intangible asset $($Yes $/$ No$)],[$a$.$ Cash,$],[$b$.$ Costs of research and development,$],[$c$.$ Computer software applications,$],[$d$.$ A currency derivative,$],[$e$.$ Purchased goodwill,$],[$f$.$ Internally developed goodwill,$]]$