The Generally Accepted (A)accounting Rule,and (B)tax Rule; for Development Expenditure,are

The generally accepted (a) accounting rule,and (b) tax rule; for development expenditure,are ......:

A) Capitalise and amortise; (b) A tax deduction when paid for.
B) Expense when paid for; (b) A tax deduction when paid for.
C) Capitalise and amortise; (b) A tax deduction when amortised.
D) Expense when paid for; (b) A tax deduction when amortised.
E) Capitalise and amortise; (b) A tax deduction when impaired.