Fte Tax Laws Allow Taxpayers to Use Which of the Following

fte tax laws allow taxpayers to use which of the following methods of accounting for research and experimental costs paid or incurred in connection with a trade or business?

A) Deduct the expenses in the year in which they are paid or incurred.
B) Capitalize the expenses and amortize them ratably over a period of at least 60 months beginning in the month that the benefits are first realized.
C) Capitalize the expenses, but do not amortize them.
D) All of the above.