State which of the following are the obtaining a contract costs of a Windy Company for the contract with a Cloudy Company:

a) The Chief executive bought a ticket for a flight to the small city that the Cloudy Company is situated in

to meet with the future customers Director.

b) The Windy Company purchased a unique machine in order to prepare examples of the goods that will

be sold to the Cloudy Company.

c) The Windy Company accrued a salary to the Chief executive.

d) Depreciation for a plant of the Windy Company.

e) Cash payments to the supplier of the unique machine.