Four criteria for claiming the R&D tax credit

The third test is kind of the key to R and D and the definition of what we consider what R and D is. And that test says that when you're attempting to develop or improve your business component, there has to be an element of technical uncertainties or challenges that you're faced with in regards to your capability or the method you're going to use, or trying to find the most appropriate design to achieve your goal. And then the fourth test just goes. It goes really closely with the third test, and it just says that in your attempt to overcome those challenges, there has to be an evidence of what they call a process of experimentation or testing. And this process of experimentation is kind of what they look to when you're looking to your activities.