According to ASC 360-10-35, how would impairment be determined if an asset requires substantial future development expenditures in order to generate the estimated future cash inflows?

a. The future development costs would be estimated and treated as an addition to the net book value of the asset.

b. The future development costs would be estimated and treated as an addition to the previously recorded accumulated depreciation for the asset.

c. The cost of the future development would be subtracted when projecting future cash flows.

d. No adjustment would be necessary since future development costs are already estimated and incorporated in the computation of DD&A for the asset.

e. None of these applies.