Indicate whether the following items are capitalized or expensed in the current year, assuming IFRS was used to prepare financial statements. Assume that any items that may qualify for capitalization have met all six "development phase" criteria. (a) The purchase cost of a patent from a competitor (b) Product research costs (c) Organization costs (d) Costs that are incurred internally to create goodwill (e) Costs that are incurred internally to create a secret recipe (f) Legal costs to successfully support trademark (g) Pre-operating costs to launch new products (h) Relocation of manufacturing activities (i) Corporate reorganization costs (j) Costs incurred to develop computer software How would the answer differ if ASPE were used to prepare financial statements