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)