What accounting treatment is required by SFFAS $10$ with respect to costs incurred by a federal agency in developing software internally during the following software life cycle

phases: preliminary design, development, and operations?

TABLE: LIFE CYCLE PHASES

Expense, capitalize, expense

Capitalize, capitalize, expense

Expense, expense, capitalize

Capitalize, capitalize, capitalize

A$.$ Expense, capitalize, expense

B$.$ Expense, expense, capitalize

C$.$ Capitalize, capitalize, capitalize