Which of the following would be categorized as nonoperating expenses?

Nonoperating expenses refer to costs that are not directly tied to a company's main business activities. Interest expense on debt fits this definition because it arises from financing activities rather than operational activities. This expense reflects the cost of borrowing money, which is essential for a company's financing decisions but not directly related to the revenue-generating operations of the business itself.

In contrast, employee salaries, rent for office space, and utility costs are all essential to the core operations of the business. Employee salaries are paid to staff who perform the daily activities required for the company to operate. Rent for office space is necessary for housing the business and conducting operations, while utility costs are expenses associated with maintaining the required services needed to run the business effectively. These expenses are crucial for maintaining the business's functionality and are classified as operating expenses, thereby distinguishing them from nonoperating expenses such as interest.