For tax years after 2021, which of the following statements about the tax treatment of research and experimental expenditures is true?

Multiple Choice

A) The treatment violates the tax principle of conservatism.

B) The treatment creates a favorable book/tax difference.

C) The treatment minimizes the after-tax cost of the expenditures.

D) Both the treatment violates the tax principle of conservatism and the treatment minimizes the after-tax cost of the expenditures are true.