Katya Owns a Math-Tutoring Business

Katya owns a math-tutoring business. Her accountant most likely includes which of the following costs on her financial statements? (i) workbooks containing practice problems
(ii) rent for the storefront
(iii) wages Katya could earn as a bookkeeper
(iv) interest that Katya's money was earning before she spent her savings to set up the
Tutoring business

A) (i) only
B) (i) and (ii) only
C) (iii) and (iv) only
D) (i) , (ii) , (iii) , and (iv)