While tuition, fees, and room and board are direct costs, what is the primary purpose of including 'indirect costs' like books, supplies, transportation, and personal expenses in a student's Cost of Attendance (COA)?

✓ Correct Answer: Option B

Indirect costs are included in the COA to provide a more accurate, holistic picture of a student's total educational expenses, which is crucial for determining their overall financial need and the maximum amount of aid they can receive.