Which of the following statements about amortization for intangible assets is true? Select one:

a. there is no amortization for intangible property

b. certain intangible assets held for business or production of income are eligible for amortization deductions over a 180-month period

c. assets eligible for the 180-month amortization are also eligible for other depreciation deductions

d. the taxpayer need not have a tax basis in order to amortize intangible assets