Which of the following items are disclosed as non-current assets on the statement of financial position? 1. Land held as investment property. 2. Inventory of wine on a wine farm, which will be realised eighteen months to two years after the reporting date 3. Development costs capitalised as an intangible asset. Select one: a. 2 only b. 1 and 2 only c. 1 only d. 1 and 3 only e. 1, 2 and 3