Which of the Following Expenses Do Not Require Separate Disclosure

Multiple Choice

Which of the following expenses do not require separate disclosure in an external statement prepared to conform to the requirements of the accounting standards?
I.Freight outwards
II. Finance costs
III.Utilities expenses
IV.Printing and stationery expenses

A) I, II, III and IV
B) II and IV
C) II, III and IV
D) I, III and IV