Well I would say if I had to pick and answer it would be C.

Freight out is a selling expense, advertising costs is a selling expense, and so is sales comission.  I am assuming they are almost talking about allocation of overhead (so a manufacturing entity, rather than a retail entity) when they put property tax on the list.

Anyone want to confirm this?

True ! Property taxes would be part of manufacturing OH.

Manufacturing overhead includes all costs of manufacturing other than direct materials and direct labor.  Examples include indirect materials, indirect labor, and factory related depreciation, repair, insurance, maintenance, utilities, property taxes, and so forth.  Factory overhead is also known as indirect manufacturing cost, burden. Factory overhead is difficult to trace to specific finished units, but its cost is important and must be allocated to those units.  Normally, this allocation is applied to ongoing production based on estimated allocation rates, with subsequent adjustment processes for over- or under-applied overhead

Importantly, nonmanufacturing costs for selling and general/administrative purposes (SG&A) are not part of factory overhead.  Selling costs relate to order procurement and fulfillment, and include advertising, commissions, warehousing, and shipping.  Administrative costs arise from general management of the business, including items like executive salaries, accounting departments, public and human relations, and the like.