Lab Uni Berhad has the following development costs in the last 2 years: 2019: RM2,500,000 2020: RM7,000,000 In year 2019, the development cost was written off to the profit and loss statement because the capitalization criteria was not met. In year 2020, the company capitalized the cost. Choose the most CORRECT answer: Select one: 1 a. Since the recognition criteria was met in year 2020, in the current year, Lab Uni Berhad can reinstate the previously expensed development cost b. Lab Uni Berhad cannot reinstate the previously expensed development cost even though the capitalization criteria was met in 2020. c. Fees to register a legal right to develop the project should not be capitalised in the year 2020 d. Lab Uni Berhad can demonstrate the technical feasibility of completing the development project in 2019