NO.PZ2023020602000136
问题如下：
Which of the following expenses could be capitalized？选项：
A.Advertising B.R&D C.Software development costs.解释：
Costs incurred to develop software for sale to others are expensed as incurred until the product's technological feasibility has been established, after which costs are capitalized under both IFRS and U.S. GAAP.b选项是研发费用吗
