Option A, all expenses incurred in the research stage should be expensed and not included in the cost of intangible assets; Option b, it is impossible to distinguish between the research stage and the development stage. All expenditures should be expensed and not included in the cost of intangible assets; Option C, which is not a reasonable and necessary expenditure to make intangible assets reach the intended purpose, is not included in the cost of intangible assets and should be included in the current profit and loss.