The following is a list of non-current (fixed) assets:

(i) Plant and equipment

(ii) Patents

(iii) Shares in subsidiary companies

(iv) Trade marks Which of the above are classed as intangible assets?

(a) (i) and (ii)

(b) (ii) and (iii)

(c) (ii) and (iv)

(d) (iii) and (iv)