Explanation:
The given definition or terms are associated with the concept of "start up cost".
Listing what will be spent on item needed to start the business: This option also refers to a term called "asset". So buying computers is an asset to the business. No business runs without a computer and it is one of the source that brings business, make business popular, etc.
listing what will be spent on expense to start the business: This statement refers to the term called "cost"