Which of the Following Statements Is Correct with Respect to Research

Which of the following statements is correct with respect to research and development expenditures in accordance with AASB 138?

A) Activities aimed at obtaining knowledge that is likely to produce a viable commercial product can be capitalised.
B) Formulation, design, evaluation and final selection of alternative materials to be used in producing a viable commercial product can be capitalised.
C) Design, construction and operation of a pilot plant that is not of a scale economically feasible for commercial production can be capitalised.
D) Search for, evaluation and final selection of, applications of research findings and other knowledge can be capitalised.