Company Alpha and Company Beta are identical in everything except for their R\&D policies. Company Alpha performed a one-time R\&D activity in-house whereas Company Beta outsourced it. Consider the following statements: i. The value of total assets on the balance sheet of Company Alpha is higher than those of Company Beta. ii. The equity on the balance sheet of Company Alpha is lower than the equity of Company Beta. iii. The income of Company Alpha can be more volatile (sometimes higher and sometimes lower). Out of these statements, which one(s) is/are correct? a. None of the statements is correct. b. Only statement (i) is correct. c. Only statement (iii) is correct. d. Statements (ii) and (iii) are correct. e. All statements are correct