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B is corrent. Per ASC Topic 730, testing in search for or evaluation of product or process alternatives is an example of research and development, and should be expensed as incurred.
A is incorrect. Per ASC Topic 730, engineering follow-through in an early phase of commercial production should not be considered research and development.
C is incorrect because adaptation of an existing capability to a particular customer’s need is a normal operating expense and not research and development.
D is incorrect because the cost of legal work incurred in connection with a patent application or litigation is to be capitalized as part of the patent cost and amortized over the useful life of the patent or its legal life, whichever is shorter.