Tamkang Petroleum Corporation purchased land with potential oil and gas reserves in X2 and carried out exploration for 3 oil wells, each oil well spent in X2 year Exploration expenses of RMB 1 million. After the end of the exploration work at the end of X2, it was confirmed that 2 wells have no mining value and will be abandoned, and only one well has business development value. Regarding the accounting treatment of exploration expenditure in X2, which of the following statements is correct: A: Only 1 million yuan for successful exploration is capitalized, and 2 million yuan for unsuccessful exploration should be expensed. B: Regardless of whether the exploration is successful or unsuccessful, the exploration expenditure of RMB 3 million shall be capitalized. C: Regardless of the success or failure of the exploration, the exploration expenditure of 3 million yuan will be expensed. A. Only A is correct B. Only B is correct C. Only C is correct D. Only A and B are correct