14. The following costs are relevant to the decision situation cited except: A. the cost of hiring a full-time staff attorney, in a decision to establish an in-house legal department or retain the services of a prominent law firm. B. the remodeling cost of existing ofce space, in a firm's decision to stay at its current location or move to a new building. C. the long-term salary costs demanded by Joe Torrez (a superstar) and Rip Moran (an average player) in baseball contract negotiations, in a decision that determines the amounts by which ticket prices must be raised. D. the cost to enhance an airline's Web site, in a decision to expand existing service to either Salt Lake City or Phoenix. E. the commissions that could be earned by a salesperson, in a decision that involves salesperson compensation methods (i.e., commissions or at monthly salaries)