Research and Development Costs Should Be Capitalized When The

Research and development costs should be capitalized when the:

A) Future benefit is probable and the amount can be reasonably estimated.
B) Future benefit is reasonably possible and the amount can be reasonably estimated.
C) Future benefit is probable and the amount cannot be reasonably estimated.
D) None of the above are correct as research and development costs are never capitalized under U.S. accounting rules.