Why do most taxpayers prefer to currently expense research and experimental expenditures? O A. Research and experimental expenditures must always be expensed in the current year because if the taxpayer does not elect to expense in the current year, they will lose the deduction completely. OB. Research and experimental expenditures are usually expensed in the current year because the tax rates are higher under the deferral and amortization method. OC. Research and experimental expenditures are usually expensed in the current year because, although the deferral and amortization method is more beneficial, it results in an excessive amount of recordkeeping on the part of the taxpayer. D. Research and experimental expenditures are usually expensed in the current year because the taxpayer wants the immediate tax benefit. The deferral and amortization method would be advantageous if the taxpayer is in a low tax bracket. This alternative will not be available for R&E expenditures occurring in 2022 and later years. They instead will be capitalized and amortized over the five-year period beginning with the middle of the year in which they are paid or incurred (15 years for foreign research)