When a company is floated, a number of other expenses, in addition to

the costs of making an issue of shares, arise. These preliminary expenses

would include the following:

Select one:

a$.$ All of the above.

b$.$ the cost of printing, distributing and advertising the prospectus and

printing the share certificates

c$.$ fees paid to engineers and surveyors and other professional experts

for their reports that are to appear in the prospectus

d$.$ the payment of the annual duty on incorporation