BearKat Enterprises has developed software for their cars' onboard navigation systems. This software was created by their own engineers, who spent hundreds of hours writing and testing the code.

How do they account for these costs?

A$.$ The software development costs are immediately expensed.

B$.$ The software development costs are expensed until they achieve "technological feasibility" with the software, then any additional costs costs are capitalized and subsequently amortized.

C$.$ The software development costs are capitalized and subsequently amortized.

D$.$ Because of the short development cycle, the first $100$ hours are expensed and additional hours are capitalized and then amortized.