27. In the analysis of a capital budgeting proposal, for which of the following items are there no income tax consequences? a. Cash revenue from operations b. Gain or loss on the disposal of the asset c. Release of working capital at the end of the project d. Cash expense from operations e. There are no income tax consequences of any of the above. 28. Which of the following would NOT be considered in a make-or-buy decision? a. Fixed costs that will no longer be incurred b. Variable costs of production c. Potential rental income from space occupied by the production area d. Unchanged supervisory costs 29. The costs of preparing, issuing, and paying purchase orders, plus receiving and inspecting the items included in orders is A. purchasing costs. B. ordering costs. C. stockout costs. D. carrying costs. 30. The size of the safety stock is directly affected by all of the following, except the a. cost of a stockout. b. probability of a stockout. c. carrying cost of safety stock. d. economic order quantity