B is corrent. Both the cost of a successful defense and registration fees in connection with a trademark should be capitalized. Legal fees and other costs incurred in successfully defending a trademark suit may properly be charged to the trademark account because such a suit establishes the legal rights of the holder. The registration fees are a part of the cost because they establish legal ownership of the trademark. A is incorrect. Both the cost of a successful defense and registration fees in connection with a trademark should be capitalized. Legal fees and other costs incurred in successfully defending a trademark suit may properly be charged to the trademark account because such a suit establishes the legal rights of the holder. The registration fees are a part of the cost because they establish legal ownership of the trademark. C is incorrect. Both the cost of a successful defense and registration fees in connection with a trademark should be capitalized. Legal fees and other costs incurred in successfully defending a trademark suit may properly be charged to the trademark account because such a suit establishes the legal rights of the holder. The registration fees are a part of the cost because they establish legal ownership of the trademark. D is incorrect. Both the cost of a successful defense and registration fees in connection with a trademark should be capitalized. Legal fees and other costs incurred in successfully defending a trademark suit may properly be charged to the trademark account because such a suit establishes the legal rights of the holder. The registration fees are a part of the cost because they establish legal ownership of the trademark.
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