Patentex developed a new secret formula which is of great value because it resulted in a virtual monopoly. Patentex has capitalized all research and development costs associated with this formula. Greene, CPA, who is examining this account, will probably a. Confer with management regarding transfer of the amount from the balance sheet to the income statement. b. Confirm that the secret formula is registered and on file with the county clerk's office. c. Confer with management regarding a change in the title of the account to "goodwill." d. Confer with management regarding ownership of the secret formula