Choice "B" is correct. The $4,000,000 that was spent before the application development stage (during the preliminary project state) would certainly be expensed. The $50,000 for training employees would certainly be expensed (costs for training and maintenance are expensed). The total so far is $4,050,000. The package was completed during the year and a full year's worth of amortization is taken ($8,000,000 / 4$2,000,000). The total then is $6,050,000 under U.S. GAAP.
Choice "d" is incorrect. This answer appears to be amortization of the $4,000,000 that was spent before the application development stage and nothing else. That would mean that everything else was capitalized. If everything else were capitalized, what about amortization on those capitalized amounts? It is hard to imagine that they would just "stay out there" forever.
Choice "a" is incorrect. This answer appears to be amortization of the $8,000,000 ($8,000,000 / 4$2,000,000). That would mean that everything else was capitalized. If everything else were capitalized, what about amortization on those capitalized amounts?
Choice "c" is incorrect. This answer includes amortization ($50,000 / 4$12,500) of the training expenditures. Training should be expensed when incurred. The rest of the answer ($6,000,000) is the same as the correct answer.