$9.$ Indicate which of the following items would NOT be added to Class $14\mathrm{.}1.$

Question $10$ options:

A$)$ Cost of fines and penalties.

C$)$ Appraisal costs associated with the purchase of intangible property.

D$)$ Cost of amending the articles of incorporation of an existing company.

B$)$ Cost of government rights with an unlimited life.

E$)$ Cost of customer lists.