Which of the following items should be classed as an asset held for sale under IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations?
A. Relicoz Co plans to demolish its head office and, subsequently, sell the underlying land; the sale of which is highly likely within four months of demolition
B. A brand purchased by Relicoz Co several years ago to sell a single product, which is not currently being produced or sold due to new legislation making the product illegal
C. An item of plant is currently being marketed at a price of $960,000 and only bids up to $640,000 have been received
D. An empty, unused warehouse is being marketed, and several potential buyers have offered the asking price, with a sale expected within 30 days
