Could you please answer this multiple choice while giving a brief explanation?

express.Ims.monash.edu/mod/quiz/attempt.php?attempt=2097&cmid=113 Which of the following would you NOT consider when making a capital budgeting decision? Select one: O a. the change in direct labour expense due to the purchase of a new machine O b. the cost of a marketing study completed last year O c. the opportunity to lease out a warehouse instead of using it to house a new production line O d. the additional taxes a firm would have to pay in the next year