Which of the following is NOT an example of indirect costs?

Indirect costs are expenses that are not directly attributed to a specific project or activity but are incurred as part of the overall operation.

Legal fees can often be considered direct costs if they pertain to a specific project-related legal matter. For instance, if legal services are needed for contract negotiations or disputes related to a construction project, those costs are directly linked to that project.

Workers' compensation premiums are generally classified as indirect costs since they cover a broad range of employees’ injuries and are part of the overhead of running a construction business, rather than being directly associated with a single project.

Emotional stress and negative publicity typically arise from broader implications that can affect the company as a whole. They do not result from a specific piece of work, making them indirect costs in the context of overall business operations.

The correct answer is based on the nature of each cost type in relation to direct and indirect expenses within construction projects.