Step 1:
Guņas are qualities residing in substances.
Step 2:
Rūpa, Rasa, Gandha, Sparśa are Guņas.
Similarly, Samkhyā, Parimāņa, Pṛthaktva, and Samyoga are also Guņas.
Step 3:
Pṛthivī etc. are Dravyas, while Utksepana etc. are Karmas.
Step 4:
Hence, the correct set is:
\[
D,\; A,\; E
\]
Therefore, the correct answer is:
\[
\boxed{\text{(1) D, A, E Only}}
\]