Match the following
| List-I (Type of Assets) | List-II (Classification/Nature of assets) |
| a. Stock | 1. Current asset |
| b. Plant | 2. Fixed asset |
| c. Goodwill | 3. Intangible asset |
| d. Development Expenses | 4. Fictitious asset |
A. a-1, b-2, c-3, d-4
B. a-1, b-4, c-3, d-2
C. a-3, b-1, c-4, d-2
D. a-3, b-4, c-2, d-1
Answer: Option A

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