Apple, Inc

Apple, Inc. reported research and development expense of $10,045 million on its 2016 income statement. This expense included many types of costs.
Which of the following types of costs would not be included in the $10,045 million?

A) Salaries and wages for R&D personnel
B) Costs of applying for FDA approval
C) Depreciation on equipment used in experiments
D) Supplies and inventory related to R&D activities and new-product sales
E) None of the above