The badges of trade are the key factors in deciding whether an activity constitutes a trade. Which of the following are all badges of trade?

a) Intention to make a profit, provision of own equipment and frequency of similar transactions

b) Intention to make a profit, frequency of similar transactions and the existence of a contract of service

c) Intention to make a profit, frequency of similar transactions and supplementary work to make an asset more marketable

d) Intention to make a profit, provision of holiday & sickness benefits and the existence of a contract for services