Which of the following is included under interior finishes?

Interior finishes encompass a variety of elements that contribute to the overall aesthetics and functionality of a building's interior. This includes the surface treatments that are applied to walls, ceilings, and floors, all of which are crucial for providing a finished appearance as well as meeting safety and performance standards.

When considering the components listed, interior walls are essential as they define the spaces within the structure and can include various materials like paint, drywall, or paneling that enhance appearance and provide acoustic and thermal insulation. Ceiling finishes play a significant role as well, as they also involve choices like suspended ceilings, plaster, or painted surfaces that can affect lighting and sound within the space. Finally, interior floor finishes include materials such as tile, carpet, wood, or concrete that not only impact durability and maintenance but also contribute to the visual design of the interiors.

Since all of these elements—interior walls, ceiling finishes, and interior floor finishes—are critical aspects of interior design and functionality, they are collectively categorized under interior finishes. Therefore, the correct choice embodies the comprehensive nature of interior finishes by including all these components, highlighting their role in creating an inviting and operational environment within a commercial building.