A company is applying for a tax credit for research and development (R&D) activities. The credit is available for expenses used to develop new products or processes, but the company cannot have received a similar credit in the past two years. According to the passage, which of the following would disqualify a company from receiving an R&D tax credit? A. The company develops a new software program. B. The company received an R&D credit three years ago. C. The company improves an existing production line. D. The company invests in marketing for a new product