Which TWO of the following items must be disclosed in the note to the financial statements for intangible assets?

Which TWO of the following items must be disclosed in the note to the financial statements for intangible assets?

(1) The useful lives of intangible assets capitalised in the financial statements

(2) A description of the development projects that have been undertaken during the period

(3) A list of all intangible assets purchased or developed in the period

(4) Impairment losses written off intangible assets during the period

A 1 and 4

B 2 and 3

C 3 and 4

D 1 and 2