Ernie owns his own online life coaching business. Ernie would like to grow his revenues and has explored two options: - He has decided to expand the services offered as part of his life coaching business. As a result, he incurred $8,000 in Y1 upskilling himself and obtaining additional certifications in order to provide additional coaching services. - He is also considering starting his own advertising agency that specializes in social media marketing. Ernie incurred $15,000 in Y1 investigating social media marketing, attending conferences, subscribing to journals and obtaining premium content editing apps. Which of the costs incurred by Emie are considered startup costs? a. Costs incurred in upskilling b. Costs incurred in starting his own advertising agency c. Both the costs incurred in upskilling and the costs incurred in starting his own advertising agency d. None of the costs are startup costs