Which costs can be capitalized? (Select all correct answers)

Legal fees to defend copyright (lawsuit was successful)

Legal costs to register a patent

Research costs for new vaccine

Development costs for new vaccine; initial testing of vaccine is in progress

Customer list - purchased from a competitor

Customer list - internally generated Brand name - internally generated.

Independent valuation supports fair value to capitalize In an acquisition of shares of another corporation - excess of purchase price over fair value of identifiable intangibles