Comprehensive and Detailed Explanation:
Non-operating expenses are costs not directly related to the core operations of a business.
Option A (Insurance) is an operating expense because it is necessary to protect business assets.
Option C (Legal fees) is an operating expense if related to business operations.
Option D (Utilities) is an operating expense because they are required to keep business operations running.
Option B (Interest paid on income taxes) is a non-operating expense because it is not part of daily business operations but rather a financial or tax-related cost.
Reference:
GAAP Accounting Principles - Classification of Expenses
Payroll.org - Payroll-Related Business Expenses