The correct statement is: "Swim Solutions Inc. builds a cement swimming pool for the Garcia family, which involves a significant service of integrating various goods and services. Therefore, these goods and services are combined into one performance obligation."

According to IFRS 15, a performance obligation is a promise to transfer to the customer a good or service (or a bundle of goods or services) that the entity (the seller) has contracted to provide.

In the case of Swim Solutions Inc., the construction of a cement swimming pool involves a significant service of integrating various goods and services, which would typically result in these elements being combined into a single performance obligation, as the various components are not easily distinguishable and are integrated into the overall service of building a custom swimming pool.

For Colorful Graphics Ltd., although the ink cartridges are necessary for the printer to function, the fact that they are sold separately and regularly purchased separately would suggest that the sale of a printer with ink cartridges should be considered as two separate performance obligations, as the customer can benefit from the printer and ink cartridges independently.

Regarding Tripple A Ltd., similar to the printer and ink cartridges example, the battery charger and batteries are generally sold separately and are designed to function independently. Thus, they should be considered as two separate performance obligations.

In the case of Landmarks Ltd., if the various goods and services involved in building a tower during a historic chapel refurbishment are capable of being distinct, then according to IFRS 15, each good or service should be considered as a separate performance obligation.

In conclusion, the statement that best aligns with the concept of a performance obligation as defined by IFRS 15 is the first one regarding Swim Solutions Inc.