Which statement concerning the impairment of intangible assets is incorrect? Select one: a. If an asset has an indefinite useful life, it must be tested for impairment even if there are no indicators to suggest that the asset is impaired. b. An increase in the discount rate used to determine the asset's value in use or a decline in asset prices are indicators of impairment. c. Intangible assets do not need to be tested for impairment because they are carried at fair value or, if the cost model is used, can only be recorded in the financial statements if stringent recognition criteria are met. d. If the carrying value is less than the recoverable amount, the asset is not impaired. e. If the value in use is greater than the carrying amount, the asset cannot be impaired.