1.【答案】B。
解析：根据题意是要求计算计入到利润表的金额，根据IAS38只有research cost才计入到利润表中作为费用。$28,000 spent on researching a new process and $6,000 on market research do not satisfy the criteria of capitalization, so they should be recognized as expense.
知识点：Recognition of R&D costs
2.【答案】B。
解析：The benefits flowing from the completed development are expected to be less than its cost.
Funds are unlikely to be available to complete the development. A project that is not commercially viable would not be capitalized. The company must have adequate resources to fund the project for it to be capitalized.
知识点：Recognition of R&D costs
