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A is corrent. The requirement is to determine the proper treatment for qualifying research and experimentation expenditures. A taxpayer can elect to deduct qualifying research and experimentation expenditures as a current expense if the taxpayer so elects for the first taxable year in which the expenditures are incurred. Otherwise, the taxpayer must capitalize the expenditures. Then, if the capitalized costs are not subject to depreciation (because there is no determinable life), the taxpayer can amortize them over a period of 60 months or longer beginning with the month in which benefits from the expenditures are first realized.
B is incorrect. The expenditures may be capitalized. 
C is incorrect. Financial statement treatment has no effect on the tax treatment. 
D is incorrect. The expenditures can be immediately expensed.