The following costs arise in relation to production of a new product:

(i) Research and development costs
(ii) Design costs
(iii) Testing costs
(iv) Advertising costs
(v) Production costs

In calculating the lifetime costs of the product, which of the above items would be EXCLUDED?

A. (i), (ii), and (iii) only
B. (ii) and (iii) only
C. (iv) and (v) only
D. None of the above