Indicate how the following items should be accounted for in the current year. i. Purchase cost of a patent from a competitor. (Input "capitalize" or "expense") ii. Research and development costs. (Input "capitalize" or "expense") iii. Organizational costs (i.e. start-up / corporate formation costs). (Input "capitalize" or "expense") iv. Costs incurred internally to create goodwill. (Input "capitalize" or "expense")