IPSA QUESTION IN ENGLISH

Under IPSA 31, Intangible Assets, are the following statements true or false?
1. Products in development must have already been put into production or
commercial use.
2. Development involves the application of research findings.
Select one:
  A. Statement 1 False - Statement 2 False
  B. Statement 1 False - Statement 2 True
  C. Statement 1 True - Statement 2 False
  D. Statement 1 True - Statement 2 True