Excel College also rents the audiovisual equipment $($e$.$g$.,$ electronic whiteboards, projectors$)$ that is needed for each of its classrooms. Which of the following represents the most accurate classification of Excel College's rental expense for its audiovisual equipment between direct and indirect cost?

If the cost object $=$ individual student $-$ A

If the cost object $=$ Classroom A $($specific classroom$)-$B

Options:

a$)$ A $-$ Direct Cost; B $-$ Indirect Cost

b$)$ A $-$ Indirect Cost; B $-$ Direct Cost

c$)$A $-$ Direct Cost; B $-$ Direct Cost