13. On its annual income statement, Star Laboratories reported research and development expense of $1,564,200,000 Which of the following statements must be true? A) Star Laboratories spent $1,564,200,000 in cash to develop new products and improve old products. B) Research and development expense reduced Star Laboratories annual net income by $1,564,200,000 C) Star Laboratories capitalized at least $1,564,200,000 of research and development costs in for the year D) The 1,564,200,000 included amortized research and development costs from prior years that were not previously expensed, because Star Laboratories incurs such expenses each year E) None of these are correct