East Company incurs $110,000 of costs to establish technological feasibility of a new

software application it hopes to sell and $90,000 of costs to develop the application.West Company incurs $110,000 of research costs related to a new product and $90,000 of development costs for the product.If East reports under U.S.GAAP and West reports under IFRS, these projects will:

A.increase East’s total assets more the West’s total assets.

B.increase West’s total assets more the West’s total assets.

C.have the same effects on East’s and West’s total assets.