Which of the following statements is true about SR ED credits?
1) The SR ED credit program is one of the largest sources of government support for research in Canada.
2) Small private companies controlled by foreigners can receive cash refunds for SR ED credits in Canada if their companies generate losses for income tax purpose.
3) Losses for income tax purposes associated with qualifying expenditures in 2023 can be carried forward beyond 2030.
4) Expenditures on an advertising campaign with an uncertain outcome are an eligible expense.