Which of the following elements typically go into calculating the debt sizing $($i$.$e go into the funding mix of both debt & equity$)?$

A$)$ Contingency costs

B$)$ Arrangement $/$ upfront fees on Senior Debt

C$)$ Debt Service Reserve Account $($DSRA$)$ initial funding

D$)$ Decommissioning Reserve Account $($DRA$)$ initial funding

A only

B only

C only

D only

A$,$ B$,$ and C only

A$,$ B$,$ and D only

All of the above