B is corrent because amortization of a discount on a note payable is recognized as additional interest expense. A is incorrect because deferred compensation plan interest is included as part of compensation expense. C is incorrect because pension cost interest is included as the component of pension cost for the period. D is incorrect because interest incurred to finance software development for internal use would be capitalized if the project qualified for capitalized treatment (Codification 350-40-30-1).
