The correct statement regarding promises in a contract to transfer a good or service is:

Promises may be implied by an entity’s customary business practices, published policies or specific statements. These promises are identifiable at contract inception if a valid expectation is created that a good or service will be transferred.

In the case of Stand Up Inc., the free paddle and coiled ankle leash offered as a marketing incentive during April could still be considered promises in the contract, as they are explicitly offered to customers upon purchase, creating a valid expectation.

For Telecommunications Inc., the administrative tasks to set up a contract with a new customer might not necessarily be considered as part of the promises in the contract, as these tasks are typically seen as a necessary process to establish the contract, rather than forming part of the goods or services to be transferred to the customer.

Regarding Autos Ltd., the advertising campaign offering two years of free servicing with car purchases creates a valid expectation of service transfer, even though it's not specified in the contract. Hence, it can be considered a promise in the contract based on the company's statement.