The two categories carry different triggers, and each stops capitalizing when the software is ready for its intended use or available for general release.
Technological feasibility is the trigger for software to be sold or leased. Internal-use software uses the application development stage instead.
Software has its own guidance precisely because the general research and development default does not apply to it.
Preliminary project costs are expensed, and costs after general release are expensed rather than capitalized.
Answer: a
Choice a. Two categories, two triggers, and both stop at readiness or general release.