A public company is creating an internally generated intangible asset and has entered the development phase of the project (by meeting all six development phase criteria). Which of the following costs can be capitalized as an intangible asset? Question 24 options: a) A general overhead cost allocation from head office b) Training costs to teach staff how to operate the asset c) Costs incurred to design and construct a prototype d) Costs incurred during the research phase of the project