An accountant at A Company currently processes the company's payroll. Payroll Express offered to process A Company's payroll for $5000 per month. The accountant's salary is $60000 per yr. The accountant has many other accounting duties, so her job would not be eliminated. A Company pays $2500 per month for rent. Additionally, the office space and equipment used by the accountant would not change. When deciding to outsource the payroll function, the expense for rent is: 1. Relevant, 2. Added to determine the financial effect, 3. no relevant, 4. deducted to determine the financial effect