The correct answer is A. Direct expense.
Salary is a direct expense because it is directly related to the production of goods or services. It is an expense that is incurred in order to generate revenue.
A current liability is a liability that is due within one year. Examples of current liabilities include accounts payable, notes payable, and accrued expenses.
An indirect expense is an expense that is not directly related to the production of goods or services. Examples of indirect expenses include rent, utilities, and insurance.
A current asset is an asset that is expected to be converted into cash or used up within one year. Examples of current assets include cash, accounts receivable, and inventory.