Costs generally incurred by a newly established entity include. Which of the below$-$mentioned costs are eligible for capitalization according to IAS $38,$ and which of them should be expensed when they are incurred? Provide a brief explanation for your answer

$($a$)$ Cost of courses taken by management in quality engineering management.

$($b$)$ Goodwill purchased in a business combination.

$($c$)$ A license to manufacture a steroid by means of a government grant.

$($d$)$ A television advertisement that will stimulate the sales in the technology industry.

$($e$)$ Training, customer loyalty, and market share