J.S. Trading Company Ltd. based in Malaysia, recently signed a USD 500,000 contract with a supplier of cotton clothing in Taiwan called Quality Cotton Inc. This contract is the first of its kind between the two companies and the first export transaction for Quality Cotton Inc. which has, in recent months, launched many advertising campaigns in foreign markets. Identify two export costs that Quality Cotton Inc. had to incur prior to signing its first contract. O a. Promotional costs & Contract negotiations costs O b. Packaging & shipping costs O c. Clearing and Insurance costs O d. Promotion and custom duties