According to the regulations, an activity that the taxpayer seeks to characterize as a qualified research activity must involve a process of experimentation. Which one of the following is true regarding a process of experimentation? Select one: a. A process of experimentation can exist if there is no uncertainty concerning the capability or method of achieving the desired result so long as the appropriate design of the desired result is uncertain as of the beginning of the taxpayer's research activities. b. The requirements for a process of experimentation are essentially the same as the requirements for a Section 174 activity. c. A process of experimentation does not include the evaluation of alternatives if the capability and method of achieving the desired result, as well as the appropriate design of the desired result, are readily discernible and applicable as of the beginning of the research project. d. All are true