Ringlord Co$.\text{'}$s Year $1$ balance sheet reports "customer relationships" as an asset.$$Which transaction$($s$)$ below is the most likely source of this asset?

Ringlord acquired another company recently.

Ringlord hosted receptions for customers at trade shows in December Year $1.$

Ringlord provides loyalty points when customers buy its products.

All of the above

A and B

A and C

B and C

None of the above