Which of the following statements regarding intangible assets is true?

The expected useful life of an intangible asset is generally easier to estimate than the expected useful life of a tangible noncurrent asset

The cost of an intangible asset is not permitted to be amortized for income tax purposes.

Intangible assets have a lower degree of uncertainty with regard to their expected future benefits than tangible noncurrent assets.

The accumulated amortization for intangible assets that are amortized must be disclosed