Answer:
The correct answer is letter "D": Legal and accounting fees.
Explanation:
Marketing is one of the main departments of every organization and plays a key role in its success. Marketing is in charge of advertising the product in the market in a way that can be attractive to the potential consumers. Besides, this department -along with Sales- takes care of how those products will be delivered to the clientele.
Legal and Accounting fees are administrative expenses rather than marketing costs.