Which statement is true concerning impairment testing of identifiable intangible assets, following U$.$S$.$ GAAP?

Select one:

a$.$

A qualitative test may be used for both limited life and indefinite life intangibles.

b$.$

A qualitative test may be used for limited life intangibles but not indefinite life intangibles.

c$.$

If the sum of undiscounted expected cash flows is less than book value, the impairment loss calculation for limited life intangibles is the same as for indefinite life intangibles.

d$.$

For limited life intangibles, the impairment loss is the difference between the sum of undiscounted expected cash flows and book value.