According to PFRS 15, a promised good or service is distinct if:
1. The customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer.
2. The promise to transfer the good or service is separately identifiable from other promises in the contract.
3. IL. The promise to transfer the good or service is explicitly stated in the contract, the rights of the parties and payment terms are identifiable, and the collectability of the revenue from the contract is probable.
a. I and III
b. I and II
c. I, II, and III
d. None of the Above