The Theoretical Justification for Expensing Research and Development (R&D) Cost

The theoretical justification for expensing research and development (R&D) cost as it is incurred is based on which of the following arguments?

A) R&D costs provide no future benefits, thus it does not meet the definition of an asset
B) R&D costs are incurred to generate current period revenue; thus the matching concept requires that it be expensed as incurred.
C) Whether R&D costs that have been incurred will provide future benefit is uncertain, thus it does not meet the definition of an asset.
D) Since R&D costs have been incurred during the current period, they meet the definition of an expense.