A taxpayer incurred research and development expenditures which are related to a capital account subject to depreciation. The taxpayer should 

A. claim outright deduction for the research and development expenses.

B. treat the R&D expenses as a deferred expenses and amortize them over 60 months.

C. treat the R&D expenses as capital expenditures and depreciate them over the useful life of the related asset.

D. claim them as outright deductions or treat them as deferred charges and amortize the mover 10 years.