Which of the following is an example of selling costs?

Selling costs are expenses that occur when a property is sold and are directly associated with the transfer of ownership. Broker fees, legal fees, and taxes typically fall under this category. Broker fees compensate real estate agents for their services in facilitating the sale, legal fees cover the costs of legal assistance during the transaction, and taxes can include transfer taxes or capital gains taxes that are incurred upon selling the property.

In contrast, property management fees (option A) are ongoing costs incurred during the ownership and management of the property, not specifically tied to the sale. Maintenance costs during ownership (option C) pertain to the upkeep of the property while it's being held and do not affect the selling process directly. Insurance premiums (option D) are ongoing costs necessary to protect the property and are not considered selling costs. Therefore, option B distinctly represents the costs incurred specifically during the selling process, which is why it is the correct choice.