Indicate Whether Each of the Following Fixed Costs Are Committed

Indicate whether each of the following fixed costs are committed or discretionary.
a. Depreciation on the factory
b. Cancellable lease on the corporate jet
c. Super Bowl TV advertisement
d. Annual scheduled maintenance on the air conditioning system
e. Annual donation to the local Boys and Girls Clubs
f. Salary of the director of training who is on a three-year contract
g. Travel for employees to attend professional development seminars