The revaluation model cannot be used for the measurement of an intangible asset unless:

C

Intangibles are not subject to revaluation but are subject to impairment test. One typical Intangibles is Goodwill on Acquisition. The impairment on cash generating asset will hit the goodwill if the value of the specific asset in question becomes nil as a result of impairment, the next to receive impairment will be the goodwill such that remaining impairment will hit the goodwill and if the goodwill become nil and there is still impairment than it should hit all the remaining assets on a pro-rata basis. The is nothing like active market for intangibles and only purchased intangible should be so recognised and tested for impairment purposes periodically. Mohammed Tetengi Elomi

(C) There is an active market in that type of asset

According to IAS38 If an intangible asset is accounted for using the revaluation model, all the other assets in its class shall also be accounted for using the same model, unless there is no active market for those assets. 

(But Owner of that question did not give any right option)....