The following items have been identified for an acquiree company. Which one$($s$)$ are separately

capitalized by the acquiring company, per FASB ASC $805?$

a$.$ In$-$process research and development, brands names, developed technology

b$.$ Skilled workforce, potential contracts, future costing savings, favorable press reports

c$.$ Potential contracts, in$-$process research and development, favorable press reports

d$.$ Developed technology, brand names, favorable location