Company J incurs the following costs:
(a) Construction of a building to be used for both R&D projects and other projects
(b) Purchase of a machine to be used exclusively for the creation of a prototype for a new product
(c) Salaries of researchers working to apply research findings to develop a new surgical procedure
(d) Same as the previous case, except that the salaries are billable to Science Corp.
(e) Legal fees to obtain a patent on a new heart machine
(f) Market research fees to determine selling price of a new product
(g) Costs of testing a prototype
(h) Engineering costs incurred to advance a prototype to the full production stage
(i) Cost of routine design of tools and jigs
Determine for each of the above if it is to be capitalized or expensed.