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A is corrent. The requirement is to identify the expenditure that qualifies for asset capitalization. Per ASC Topic 730, research and development costs should be expensed in the period incurred. ASC Topic 730 identifies specific items that are excluded from research and development costs. A is corrent because legal costs associated with obtaining a patent on a new product are not considered research and development, and may be capitalized.
B is incorrect because it qualifies as a research and development cost which must be expensed in the period incurred.
B is incorrect because it qualifies as a research and development cost which must be expensed in the period incurred.
D is incorrect because it qualifies as a research and development cost which must be expensed in the period incurred.