Superideas Corp, a publicly accountable entity, incurred the following costs in its research and development division: AlAugust 1, 2021, Superideas determined that the project was technically teasble but not commerclally viable. How much, If any, of the costs can be capitalzed for fiscal 2021? A) 50 B) $44,000 C) $59,000 D) $92,000