Which of the following are included in R&D costs of the current period? Justify each answer.
1. Current-period depreciation on the building housing the R&D activities
2. Cost of a market research study
3. Current-period depreciation on a machine used in R&D activities
4. Salary of the director of R&D
5. Salary of the vice president who spends one-third of her time overseeing the R&D activities
6. Pension costs for the salaries in items 4 and 5