Regarding 2 (c), I think you need to note a couple of things. 

"....fixed assets....", suggesting that the "property" to which they refer is "real property" (estate).

Now, if you were to include the patents as part of "fixed property", what is their value?  You'd have to know that to make the 15% determination.

Also, they didn't sell the patents, they licensed them on a non-exclusive basis.  They still own the asset.

Just trying to help....

SGE