Which of the following statements is correct with respect to research and development expenditures in accordance with AASB $138?$

A: Activities aimed at obtaining knowledge that is likely to produce a viable commercial product can be capitalised.

B: Formulation, design, evaluation and final selection of alternative materials to be used in producing a viable commercial product can be capitalised.

C: Design, construction and operation of a pilot plant that is not of a scale economically feasible for commercial production can be capitalised.

D: Search for, evaluation and final selection of$,$ applications of research findings and other knowledge can be capitalised.