. a. Tamarac Oil Corporation drills an exploratory well during 2018 that finds oil, but not in commercially producible quantities at current oil prices. Since proved reserves are not found, Tamarac expenses the cost of the well in 2018. Early in 2019, after Tamarac's financial statements have been published, the price of oil goes up so that the reserves found by the exploratory well during 2018 are deemed to be economically producible. Should the costs of the well be reinstated? b. Assume the same situation except that the price of oil goes up early that next year before Tamarac's financial statements are published. Should the costs of the well be reinstated in this case