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B is corrent. The requirement is to identify the item that would be part of research and development cost. ASC Topic 730 identifies specific items which are considered research and development costs. B is corrent because development or improvement of techniques and processes is included in research and development cost.
A is incorrect because market research does not meet the definition of research and development in ASC Topic 730. The market research is for an existing major product and is not the discovery of new knowledge that may be useful in developing a new product or improving existing products or services.
C is incorrect because ASC Topic 730 specifically excludes activities in extractive industries.
D is incorrect because ASC Topic 730 excludes research and development performed under contract for others.