R&E Expenditures. Park Corporation incurs the following costs in the initial year of doing…


R&E Expenditures. Park Corporation incurs the following costs in the judicious year of doing business:

Park's leader states that all of these costs are qualifying R&E expenditures and that the guild system is to charge such amounts for tax purposes in the year they are incurred . Which of these expenditures are deductible as R&E costs underneathneath Sec. 174?