Which of the Following Does Not Necessarily Satisfy a Criteria

Which of the following does not necessarily satisfy a criteria for recognizing intangible assets in the development phase?

A) It is technically feasible to complete the intangible asset
B) The intangible asset will likely generate future economic benefit
C) The intangible was heavily marketed
D) Adequate resources are available to complete the intangible asset
E) All of the above satisfy a criteria