Which of the following is typically included in a student's Cost of Attendance (COA) for federal financial aid purposes, even if not directly billed by the institution?

✓ Correct Answer: Option B

COA includes both direct costs (tuition, fees, on-campus room/board) and indirect costs (off-campus housing, transportation, personal expenses, books/supplies) to provide a comprehensive estimate of educational costs, even if not billed by the school.