The correct answer is D. Direct Expenses.
Salary is an expense that is directly related to the production of goods or services. It is paid to employees in exchange for their labor. As such, it is considered a direct expense.
Indirect expenses are expenses that are not directly related to the production of goods or services. They are incurred in the general operation of a business, such as rent, utilities, and insurance.
Direct incomes are incomes that are directly related to the sale of goods or services. They include sales revenue, commissions, and royalties.
Indirect incomes are incomes that are not directly related to the sale of goods or services. They include interest income, dividend income, and rental income.
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