A company is searching for a white board marker the writings of which, instead of being rubbed off, may be blown out when lecturers breathe on them from a distance. Which of the following expenses incurred by the company qualifies to be classified as development cost?
(a) Mixing chemicals to study how they react to human breath
(b) Advertising the product to study whether there is a market for it
(c) Buying equipment and chemicals for use on this project
(d) Production of sample markers to be distributed free to learn of customer reaction