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.

In the given scenarios: - The administrative tasks required to set up a contract with a new customer (Mobiles Inc.) could be part of the entity's customary business practices and could create an expectation of a service to be provided, thus potentially constituting an implicit promise within the contract. - The free paddle and coiled ankle leash offered by SUP With Me Inc. as a marketing incentive do create a valid expectation of transfer and are therefore promises in the contract, even though they are not explicitly stated in the contract. - The offer of two years of free servicing by Trucks & Cars Ltd. in their advertising campaign creates an expectation of a service to be provided, and hence represents an implicit promise in the contract, even though it is not specified in any written contract.

According to IFRS 15 Revenue from Contracts with Customers, promises to transfer goods or services can be explicit or implicit, and these promises are identifiable at contract inception if they create a valid expectation of transfer.