An accounting course is taught in two classes per week for one hour and fifty minutes each. The classes are held in a building with 36 classrooms that are used for a variety of courses. There are 15 other courses taught in the Accounting Department at this university. If the cost object is the accounting course, which of the following is a direct cost? Question 9 options:

A) The salary of the building's custodian.

B) The Accounting Department's secretary salary.

C) The property taxes on the land and classroom building.

D) The course Instructor's salary for teaching the course (he only teaches this one course).