Amos owns a shoe$-$shine business. His accountant most likely includes which of the following costs on his financial statements?

Rent on the shoe stand and interest that Amos' money was earning before he spent his savings to set up the shoe$-$shine business

Shoe polish and rent on the shoe stand

Shoe polish and wages Amos could earn delivering newspapers

Wages Amos could earn delivering newspapers and interest that Amos' money was earning before he spent his savings to set up the shoe$-$shine business