Which of the following would be IDC if incurred in relation to a newly drilled well?

a. Labor costs to build a road to the drillsite

b. Labor costs to build a road to a producing well

c. Cost of a drillstem test

d. Cost of surface casing

e. Installation costs of surface casing

f. Cost of drilling mud g. Damages paid to landowner h. Cost of flow lines, tanks, and separators i. Installation costs of flow lines, tanks, and separators j. Drilling contractor’s charges under a footage-rate contract k. Cost of cement