Which of the following statements relating to the identification of the performance obligation is incorrect?

Select one:

a. The entity promises to transfer a distinct, or a series of distinct, goods or services to the customer.

b. The customer can benefit from the good or service on its own or in conjunction with other readily available resources.

c. The good or service to be transferred to the customer is non-distinct.

d. The entitys promise to transfer the good or service to the customer is separately identifiable in the contract.