Not one mention of "software" in that article. It's clearly written in a general context where this may be true. They don't mention c(3) at all: "For purposes

Not one mention of "software" in that article. It's clearly written in a general context where this may be true. They don't mention c(3) at all: "For purposes of this section, any amount paid or incurred in connection with the development of any software shall be treated as a research or experimental expenditure."