The answer to this question is D. Content development expenses and E. Advertising costs
Content development expenses includes purchasing software that are necessary in creation of contents to be published in your social media page / channel. Such software and tools includes : photo editing software, animated GIF or movie creator, paper and drawing kits and tools. Hardware might also be necessary for media content creation.
Advertising costs includes additional manpower, paid ads in social media to make your advertisement much effective. Paid ads can reach thousands of visitors in hours and hundred thousands in half day.
These are the expenses you should be tracking. These expenses should generate more income to ensure that you are gaining investments.