Management at Eli plc has decided to close one of its plants. It will continue to operate the plant for approximately one year. It anticipates the following costs will be incurred as a result of this closing: (1) termination compensation costs, (2) marketing costs to rebrand the company image, (3) future losses for keeping the plant open for another year, and (4) lease termination costs related to the closing. Indicate which, if any, of these costs should not be considered restructuring costs for purposes of establishing a provision.