Question: Which of the following costs should not be reported as part of "Research and Development Costs" (R&D) on the income statement? Question Select one or more: a. Depreciation on fixed assets used in multiple R&D projects. b. Wage costs of employees who work on R&D. c. Pension (retirement) costs of employees who work on R&D. d. Materials used in R&D activities. e. Legal fees related to patent applications