Concept:
Nyāya-Vaiśeṣika philosophy accepts several categories called Padarthas.
Dravya means substance.
Examples of Dravya include:
\[
Prithvi,\ Ap,\ Tejas,\ Vayu,\ Akasha,\ Kala,\ Dik,\ Atman,\ Manas
\]
Step 1: Check Prithvi.
Prithvi or earth is a substance.
So:
\[
A = \text{Correct}
\]
Step 2: Check Kala.
Kala or time is also accepted as a substance in Nyāya-Vaiśeṣika.
So:
\[
B = \text{Correct}
\]
Step 3: Check Atman.
Atman or self is also accepted as a substance.
So:
\[
C = \text{Correct}
\]
Step 4: Eliminate Karma and Abhava.
Karma means action, not substance.
Abhava means absence, not substance.
So:
\[
D,\ E = \text{Incorrect}
\]
Therefore, the correct substances are:
\[
A,\ B,\ C
\]
Hence:
\[
\boxed{\text{(C) A, B and C only}}
\]