Which one of the following would never be considered a business under ASU, 2017-01, Business Combinations - Clarifying the Definition of a Business'? a. A franchisor purchases an individual franchise. b. A buyer purchased a business; however, the seller did not currently operate the set as a business. c. A buyer purchased a business from the seller but does not intend to operate the acquired business. d. A buyer purchases land and building which has input(s) that the workforce could develop ol convert into outputs