What does the total cost of Application Ownership (TCAO) consist of?

What does the total cost of Application Ownership (TCAO) consist of?
A. The total annual costs of ownership including hardware support plus some amortization costs
B. The total annual costs of ownership including all platform costs, staffing and other internal costs
C. The total costs of ownership including hardware support plus some amortization costs
D. The total costs of ownership including software, hardware and services

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