In Accounting for Research and Experimental Expenditures Incurred in 2018

In accounting for research and experimental expenditures incurred in 2018, all of the following alternatives are available with the exception of

A) defer and amortize R&E costs as a ratable deduction over a period of 60 months or more.
B) expense R&E costs in the year paid or incurred.
C) expense R&E costs in the year in which a product or process becomes marketable.
D) capitalize and write off R&E costs only when the research project is abandoned or is worthless.