What are the three contributors to cost of replacement?

What are the three contributors to cost of replacement?
A . Repair and Replacement cost Freight and Shipping charges Make C ready or preparation cost to install it or make it functional
B. Insurance Cost Freight and Shipping charges Make C ready or preparation cost to install it or make it functional
C. Upgrade Cost including replacement fee Freight and Shipping charges Make C ready or preparation cost to install it or make it functional
D. Purchase price or manufacturing cost Freight and Shipping charges Make C ready or preparation cost to install it or make it functional

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Answer: D