Which of the following items (that all generate future economic benefits, and whose costs can be measured reliably), is an intangible non-current asset?
1 Computer hardware owned by a business
2 Operating software that operates the computer hardware in (1)
3 A patent bought by a business
4 An extension to an office building owned by a business
A、All four items
B、1, 2 and 4 only
C、1 and 2 only
D、3 only