In the Cost accounting mechanism, the below concepts in the following options can be used interchangeably$/($in place wrongly$),$ but each of them subjectively $($content$)$ differs from the other. Which of the following shows this definition of appropriate grouping?

a$.$ Cost, Expense, Expenditure, Loss

b$.$ Cost, Management, Loss, Money

c$.$ Cost, Profit, Loss, Expense

d$.$ None of them