If a company develops and registers a trademark in-house, how should they handle the accounting for the fees associated with registering the trademark?

A :Costs should be capitalized and amortized over its useful life.

B :Costs should be expensed as incurred.

C :Costs should be charged to an asset account that should not be amortized.

D :Costs should be capitalized and amortized over 10 years regardless of its useful life.