with reasoning please

BE12.3 (LO 2, 3, 10) E-Learning Educational Services Inc, incurred the following costs associated with its research facilities. Indicate whether these items are capitalized or expensed in the current year, as- suming the company reports under ASPE. Where applicable, indicate how your answer would change under IFRS. a. Executive salaries b. Costs of testing prototypes c. Market research to prepare for the product launch d. Sales commissions e. Salaries of research staff investigating alternatives for existing products f. Borrowing costs directly attributable to the development of a qualifying intangible asset