The following costs were incurred by Athletica Co. For each item, indicate the proper accounting treatment: (1) expense as incurred, (2) capitalize and assess for impairment, or (3) capitalize, amortize, and assess for impairment. a. Start-up costs including legal fees and registration fees. b. Research and development cost. c. Goodwill recorded based upon a purchase of another company. d. Purchase of a patent. e. Costs to internally develop a patent. f. Purchased trademark with indefinite life. Check 1 23 " "