Under what condition can identifiable intangible assets be recognized separately from goodwill in the Purchase Price Allocation $($PPA$)$ process of an acquisition?

a$.$ When the intangible assets can be sold, transferred, licensed, rented, or exchanged, regardless of whether the acquiring company intends to do so$.$

b$.$ Only if the intangible assets have a physical presence and can be touched or seen.

c$.$ When the intangible assets are inseparable from the business and cannot be recognized or measured reliably on their own.

d$.$ If the intangible assets are recognized solely based on the estimates of the management team of the acquiring company.