Question $2.$ Ann is trying to decide which one of two job offers she will accept. Several items are presented below:

$$

Job Offer A

$$

Job Offer B

$(1)$ Base salary

$

$50,000$

$$

$$

$

$50,000$

$$

$(2)$ Overtime compensation

Comp. time

$$

Hourly rate

$(3)$ Moving allowance

$

$3,000$

$$

$$

$

$3,000$

$$

$(4)$ Signing bonus

$

$2,000$

$$

$$

$

$0$

$$

$(5)$ Job search costs incurred

$

$300$

$$

$$

$

$500$

$$

Required: Which items are irrelevant to Ann's decision? Which items are relevant to Ann$$s decision? Why?