Life Technologies Corporation reported research and development expense of $341,892 thousand on its 2012 income statement. This expense included many types of costs. Which of the following types of costs would not be included in the $341,892 thousand?

Select one: A. Salaries and wages for R&D personnel B. Costs of applying for FDA approval C. Depreciation on equipment used in experiments D. Supplies and inventory related to R&D activities and new-product sales E. None of the above