Quick Kft (CIT taxpayer) performed basic research, applied research and experimental research during the year 2021. The total cost was HUF 20.000.000 (HUF 8.000.000 was indirect). It was not capitilised among intangible assets. How to handle this transaction from corporate income tax point of view? (For quick kft) Increasing the tax base: HUF 12 million Decreasing the tax base: HUF 8 million Decreasing the tax base: HUF 12 million Decreasing the tax base: HUF 20 million The information provided is not enough to judge the situation. Increasing the tax base: HUF 8 milllion Increasing the tax base: HUF 20 million