With respect to intangible$$ assets, which of the following is$$ incorrect?

Question content area bottom

Part $1$

A$.$

Goodwill is an example of an intangible asset that is included in Class $14\mathrm{.}1.$

B$.$

The half year rule does not apply to Class $14\mathrm{.}1.$

C$.$

Intangible assets with limited lives or that expire are included in Class $14.$

D$.$

The half year rule does not apply to Class $14.$