Under ASPE, which of the following is a condition that must be met in order for a non-current asset to be considered held for sale?

Question options:

A	The asset must be available for sale within the next 12 months.
B	The sale must be likely.
C	Management must be committed to a plan to sell the asset.
D	The sale should be expected to qualify for recognition as a completed sale by year end in the year of classification.