Choice "B" is correct. Under IFRS, development costs may be capitalized if certain criteria are met. If the patent has been granted, it is generally appropriate to capitalize the related design costs.
Choice "c" is incorrect. Costs incurred to maintain goodwill must be expensed under IFRS (and U.S. GAAP).
Choice "a" is incorrect. Legal costs related to the unsuccessful defense of a patent must be expensed. Legal costs related to the successful defense of a patent would be capitalized under IFRS (and U.S. GAAP).
Choice "d" is incorrect. Research costs must be expensed under IFRS (and U.S. GAAP).
