Which costs or reserves must or may be excluded from amortization for full cost? (Choose all that apply.) Select one or more: a. All acquisition and evaluation costs directly associated with unproved properties other than dry holes may be excluded. b. Certain costs associated with major development projects where significant future costs are necessary to determine the quantity of proved reserves may also be excluded. c. If significant development costs have been incurred before all proved developed reserves have been determined, a portion of the development costs must be excluded. d. If proved developed reserves will be produced only after significant future development costs are incurred, then these proved developed reserves must be excluded e. All of these apply