This question has been deactivated. Please do not rely on the content/concept discussed in this question as it might be outdated or inaccurate. Due to the volume of feedback, it is not possible for us to discuss the reason for deactivation in detail. A company is working on a direct response advertising campaign that will likely provide the company future benefits in the form of increased sales over the next two years. The company identified the following costs associated with the advertising campaign: $100,000 50,000 Catalogs on hand to be mailed to potential customers Coupons printed to be mailed to existing customers Employee salaries for call center support Postage to be paid to mail the catalogs and coupons 45,000 25,000 What cost, if any, should be capitalized under IFRS? O A. $0 B. $100,000 C. $150,000 O D. $220,000