Which of the following item/s do not meet the definition of 'property, plant and equipment' according to IAS 16 Property, plant and Equipment?

1. Vehicles rented out by a car-hire company.

2. Computers used for administration purposes.

3. Equipment used in the factory for less than one year.

4. Machinery used in a factory for more than one year.

5. A patent necessary for manufacturing.

(Choose one correct option only)