QUESTION 3 PT C is currently conducting research and development to be able to produce solar-powered cars. This is done in order to minimize the use of fossil energy which is widely claimed to cause pollution and global warming on earth. Research costs incurred by PT C amounted to 35 billion and development costs incurred by PT C amounted to Rp 17 billion. Currently, the research and development process carried out is still in the early stages, which is around 10%. Requested: How is the accounting treatment for research and development costs issued by PT C?