The correct statement 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."

According to IFRS 15 Revenue from Contracts with Customers, a contract may include both explicit and implicit promises. Implicit promises can arise from an entity's customary business practices, published policies, or specific statements, and these can be identified at the start of the contract if they create a valid expectation that a good or service will be transferred to the customer. In the context of the given statements, this means that Shiny Cars Ltd.'s advertising campaign, even though it is not specified in any contract, creates a valid expectation of a promised service (free two years of servicing for June buyers), and thus would be considered a promise in the contract. The administrative tasks for setting up a contract with GoTele Inc. are not promises in the contract, as they are not goods or services transferred to the customer. Similarly, the free paddle and coiled ankle leash offered by With A Paddle Inc. could also be seen as an implicit promise in the contract, as it is a good being offered to customers who meet certain conditions (buying a stand-up paddle board in April).