Which of the following expenditures will qualify as a research expenditure for purposes of the research credit?

A) An ice cream producer develops a new type of packaging that will keep ice cream frozen while driving home from the grocery store.

B) An ice cream producer develops a new design on the package that will be more pleasing to the culture of a new market it is entering.

C) An ice cream producer develops a new marketing campaign to introduce its brand to a new region of the country it is entering.

D) All of the above qualify as research expenditures for the research credit.