Which of the Following Are Intangible Assets Under AASB 138 $\quad$

Which of the following are intangible assets under AASB 138?
I. $\quad$ Masthead
II. $\quad$ Deferred tax asset
III. $\quad$ Goodwill arising from a business combination
IV. $\quad$ Patent

A) I, II, III and IV
B) I, III and IV
C) II and III
D) I and IV