For a nonfinancial firm, are depreciation expense and interest expense included or excluded from operating expenses in the income statement? which one is correct?

Depreciation expense$$ Interest expense

A$.$ Included$$ Included

B$.$ Excluded $$ Excluded

C$.$ Excluded$$ Included

D$.$ Included $$ Excluded

a$.$ A

b$.$ C

c$.$ B

d$.$ D