To answer this question, you need to understand the correct usage of verb tenses in the given sentence.
The sentence is in the passive voice, and the verb "are" is used to indicate the present tense. In this case, we need to use the past participle form of the verb "include" to complete the sentence correctly.
Let's go through each option to understand why it is correct or incorrect:
Option A) included - This option is correct because it correctly uses the past participle form of the verb "include" to indicate that the fees are already included. This option completes the sentence correctly: "These fees are not included in the estimate."
Option B) including - This option is incorrect because it uses the present participle form of the verb "include." This form implies ongoing action, which does not fit the context of the sentence.
Option C) Option 1 or 2 - This option is incorrect because it does not provide a specific answer. It is a combination of the correct option (A) and an incorrect option (B).
Option D) have included - This option is incorrect because it uses the present perfect tense, which does not match the present tense used in the sentence.
The correct answer is Option A) included. This option is correct because it uses the correct past participle form of the verb "include" to indicate that the fees are not included in the estimate.