Which items are examples of proper expenses in the reconstructed operating expense statement?

The option encompassing salaries, management fees, and utilities represents proper expenses in the reconstructed operating expense statement. These are considered essential operating expenses that are typically incurred in the day-to-day management and maintenance of a property.

Salaries are a significant expense as they cover the costs associated with the personnel managing the property, ensuring that staff is available to handle operations efficiently. Management fees further contribute to the overall operational framework, compensating management companies or individuals who oversee the property. Utilities are necessary services such as water, electricity, and gas, which are fundamental to the functioning of any property.

Each of these elements is critical for the overall operation and management of a property, making them appropriate components of the operating expenses. In contrast, other options include expenses that might not be consistently related to the core operations of property management or may even pertain to more targeted or temporary costs.