Which of the following statements is incorrect regarding internal-use software?

a. The application and development costs of internaluse software should be amortized on a straight-line basis unless another systematic and rational basis is more representative of its costs.

b. Internal-use software is considered to be software that is marketed as a separate product or as part of a product or process.

c. The costs of testing and installing computer hardware should be capitalized as incurred.

d. The costs of training and application maintenance should be expensed as incurred.