i am studying for a upcoming final and need help with this:

Organization costs should be

1 treated as an operating expense when incurred.

- 2 debited to an intangible asset account when incurred and systematically charged to expense over a period of up to 40 years.

-3 debited to an intangible asset account when incurred and carried at the original amount until the business ceases operations.

- 4 debited to an intangible asset account when incurred and carried at the original amount until the business begins to earn a profit.