8) Under current tax law, a taxpayer has a choice of immediately deducting or capitalizing and amortizing current year research costs. When weighing this decision, the taxpayer should consider

8) Under current tax law, a taxpayer has a choice of immediately deducting or capitalizing and amortizing current year research costs. When weighing this decision, the taxpayer should consider A) expiring tax deduction carryovers. OB) current and future marginal tax rates. OC) time value of money. OD all of the above