According to ASC 350-40-25-12, capitalization costs of internally generated software begins when two criteria are met:

1) Management, with relevant authority, implicitly or explicitly authorizes and commits to funding a computer software project and it is probable that the project will be completed and the software will be used to perform the function intended,

and

2) ?

A) before the preliminary project stage has begun.

B) the preliminary project stage has been completed.

C) when the preliminary project stage has begun.

D) the final project has been completed.