Which of the Following Defines General and Administration Expenses

Which of the following defines General and administration expenses?

A) Costs incurred in getting goods ready for sale,including purchase cost
B) Costs associated with selling the goods or services of the business
C) Costs of running the office functions and other costs that do not fit in any other category
D) Costs associated with borrowing money to operate the business,as well as costs to provide credit to customers,bad debts and discount