I only would like to know an answer for C.

Chris Jackson was recently promoted to Controller of Research and Development (R&D) for BrisCor, a Fortune Jackson came up with the following ideas for making the third-quarter budgeted targets: 500 pharmaceutical company that manufactures prescription drugs and nutritional supplements. (Click the icon to view the ideas.) (Click the icon to view more information.) Read the requirements. Determine whether each of the proposed ideas is in clear violation (Violation), is clearly in compliance with (No Violation), or may be in violation with (Potential Violation) the "Standards of Ethical Behavior for Practitioners of Management Accounting and Financial Management". Violation? a. No Violation Proposed Idea Stop all research and development efforts on the drug Vyacon until after year-end. This change would delay the drug going to market by at least 6 months. It is possible that in the meantime a BrisCor competitor could make it to market with a similar drug. b. Sell off rights to the drug Martek. The company had not planned on doing this because, under current market conditions, it would get less than fair value. It would, however, result in a one-time gain that could offset the budget shortfall. Of course, all future profits from Martek would be lost. C. Capitalize some of the company's R&D expenditures, reducing R&D expense on the income statement. This transaction would not be in accordance with GAAP, but Jackson thought it was justifiable because the Vyacon drug was going to market early next year. Jackson would argue that capitalizing R&D costs this year and expensing them next year would better match revenues and No Violation expenses