For the following items 1 to 6, indicate whether the item would be (a) expensed as incurred. (b) capitalized as an asset, or (e) may be either expensed as incurred or capitalized as an asset. 1. Sales commission costs to obtain a two-year revenue contract that are recoverable. 2. Sales commission costs to obtain a two-year revenue contract that are not expected to be recovered. 3. Sales commission costs to obtain a revenue contract that are recoverable with an amortization period of 9 months 4. Direct labor costs incurred to fulfill a two-year revenue contract that are identifiable, generate resources used to satisfy performance obligations in the future, and are recoverable. 5. General and administrative costs incurred to fulfill a two-year revenue contract. 6. Shipping and handling costs incurred after title has passed to a customer for a point in time sale