Which of the following activities should be expensed currently as R&D costs? (a) Testing in search for or evaluation of product or process alternatives. (b) Engineering follow-through in an early...

Which of the following activities should be expensed
currently as R&D costs?
(a) Testing in search for or evaluation of product or
process alternatives.
(b) Engineering follow-through in an early phase of
commercial production.
(c) Legal work in connection with patent applications or
litigation, and the sale or licensing of patents.