Which of the following is an operating expense?

A) Salaries Expense
B) Payroll Tax Expense
C) Freight-in
D) Both A and B are correct.

Operating expenses are the costs associated with running the day-to-day operations of a business. Salaries Expense and Payroll Tax Expense are both examples of operating expenses, as they are recurring costs necessary for maintaining the workforce of a company. Freight-in, however, is associated with the cost of getting goods into inventory and is not considered an operating expense.