Which of the Following Is an Example of an Inventory

Which of the following is an example of an inventory service cost that would be considered a part of inventory costs?

A) costs such as insurance and taxes that are present in many states
B) costs due to possible loss, damage, pilferage, or obsolescence
C) opportunity costs resulting from tying up funds in inventory instead of using them in other, more profitable investments
D) costs of the finished goods inventory itself