Concept:Direct expenses related to purchasing goods are charged to the trading account.Explanation:Carriage inwards is the transport cost paid to bring purchased goods to the business.It is an additional cost of buying inventory, so it is added to the cost of goods sold in the trading account.Rent, discount allowed, and carriage outwards are not directly linked to purchases of goods.These are operating expenses and are shown in the profit and loss account instead.Answer:C. carriage inwards