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Hi, Based on the context below, would you consider the $0.8 million a Research and Development (R&D) expense in the beginning of the year? And

Hi,

Based on the context below, would you consider the $0.8 million a Research and Development (R&D) expense in the beginning of the year? And is R&D a capital expenditure?

Market Testing: JB Hi Fi has already spent (and expensed) $0.8 million on a market study which has provided JB Hi Fi with a sense of the magnitude of this market, and JB Hi Fi's potential in the market.

Thanks.

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