Step 1:
Sāmkhya philosophy explains 25 fundamental principles or elements.
Step 2:
Manas, Buddhi, Ahamkāra, and Pañca tanmātrā are included among these tattvas.
Step 3:
Sapta Padārtha belongs to Vaisheshika philosophy, not Sāmkhya.
Step 4:
Thus, the correct answer is:
\[
\boxed{\text{(1) A, B, C, D Only}}
\]