Drugs R Us spent $25,000 on research and development to create a new product. The product was successfully developed and launched into the market. How should the research and development costs be treated?

a. The full $25,000 should be capitalized.

b. The research portion of the $25,000 should be capitalized.

c. The research portion of the $25,000 should be expensed.

d. The full $25,000 should be expensed.