For a CPA Firm,how Would the Costs of Continuing Education $\text {\underline{ Direct Costs} }$

Multiple Choice

For a CPA firm,how would the costs of continuing education for audit managers be classified?
$\text {\underline{ Direct Costs} }$           $\text {\underline{ Value-A dded Costs} }$

A) Yes No
B) No Yes
C) Yes Yes
D) No No