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D is corrent because per ASC Topic 730 all R&D costs are expensed except equipment or facilities that are acquired for R&D and have alternative future uses. Such costs would be capitalized and amortized. Presumably a general laboratory building would have alternative future uses and should be capitalized and amortized.
A is incorrect because research purchased from another company to aid a particular research project currently in process does not have an alternative future use and, thus, must be expensed when incurred.
B is incorrect because inventory used for a specific research project should be expensed when incurred (ASC Topic 730).
C is incorrect because administrative salaries allocated to R&D should be expensed per ASC Topic 730.