IFRS $15$ sets out criteria for when a performance obligation is satisfied. Which one of the following statements is reasonable?

Fabrication Inc. enters into a contract with Lightning Ltd$.$ to assemble a car component to be used in the construction of Lightning$$s electric car. At reporting date Fabrication Inc. has sourced standard inventory items which can be used in any component assembly. The standard inventory items have no alternative use to Fabrication Inc.

Buildings Ltd$.$ enter into a contract to construct a house for Mr$.$ and Mrs$.$ Ali on the five$-$hectare piece of land the Ali$$s own. The construction contract states that the Ali$$s own any work$-$in$-$progress as the house is being built. Therefore, Buildings Ltd$.$ control the asset as it is constructed.

Spray Inc. enters into a ten$-$year commercial cleaning contract with Rattle Sounds Inc. Spray Inc. cleans Rattle Sound$$s premises after hours. Spray Inc. recognizes revenue over time because Rattle Sounds Inc. simultaneously receives and consumes the benefits as Spray Inc. cleans.

Dunes Inc. contracts with Movies Ltd$.$ to write a screen$-$play about an iconic lion. The screen$-$play may take up to $18$ months to complete. The contract states that Dunes Inc. is only entitled to compensation for potential loss of profit if the contract were to be terminated. Dunes Inc. has an enforceable right to payment.