Consider the Investments in Setting Up a New Fine Dining

Consider the investments in setting up a new fine dining restaurant. Which of the following expenses would be sunk costs?
(i) Construction and decoration of the dining and kitchen areas.
(ii) Kitchen utensils.
(iii) Furniture.
(iv) Dinner ware and cutlery.
(v) Website design.

A) (i) and (ii) .
B) (ii) and (v) .
C) (iii) and (iv) .
D) (iv) and (ii) .
E) (v) and (i) .