Which type of input is the primary measurement basis for trademarks?

A) Level 1 inputs.
B) Level 2 inputs.
C) Level 3 inputs.
D) Level 4 inputs.

Trademarks are valued based on Level 3 inputs, which are unobservable inputs for the asset or liability that rely on the entity's own assumptions about what market participants would use in pricing the asset or liability. This is because there is often no observable market data (Level 1) or other directly or indirectly observable inputs (Level 2) for trademarks.