Same question as (4) but Albeniz purchased the trademark (instead of having developed it internally) and applies IFRS/IAS (a) Capitalized and amortized over 40 years (b) Capitalized and not amortized...

Same question as (4) but Albeniz purchased the trademark (instead of having developed it internally) and applies IFRS/IAS (a) Capitalized and amortized over 40 years (b) Capitalized and not amortized but tested annually for impairment (c) Not capitalized but expensed in X1 (d) Capitalized and amortized over 20 years (e) None of these