Which of the following is an example of an INDIRECT (soft) cost of construction?
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BConstruction loan interest paid during the building period
CRoofing shingles and installation labor
DHVAC equipment and ductwork
✓ Correct answer: B. Construction loan interest paid during the building periodIndirect (soft) costs are costs not directly related to physical construction, such as financing costs (loan interest), architectural/engineering fees, permit fees, marketing, and developer's overhead.
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