The Cost of an Intangible Asset

The cost of an intangible asset:

A) should be immediately charged to expense if the cost was incurred to develop the intangible asset.
B) should be immediately charged to expense whether the intangible asset was developed internally or purchased.
C) should be recorded as an asset whose cost, like the cost of land, will not be allocated to expense.
D) should be charged to expense over the life of the intangible asset.