Which one of the following is capitalized as intangible?

a- The company spent OMR 12,000 for designing a new company logo for the business

b- Marketing cost of OMR 150,000 spent by company that led to increase in sale of the company significantly

c- OMR 125,000 spent on development of a new product but later due to non-feasibility company discontinued to commit funds for the process

d- Developing cost OMR 85,000 of a new process that shall significantly save cost for the company