Which of the following would be IDC?

a. Labor costs to build a road to a producing well

b. Labor costs to build a road to the drillsite

c. Cost of a drillstem test on newly drilled well

d. Installation costs of surface casing

e. Cost of surface casing

f. Cost of drilling mud g. Damages paid to landowner that occurred during drilling operations h. Cost of flow lines, tanks, and separators i. Installation costs of flow lines, tanks, separators j. Drilling contractor’s charges under a footage-rate contract k. Drilling contractor’s charges under a turnkey contract l. Cost of cement on newly drilled well