A company owns a building that is totally paid for. This building has been sitting idle for the past three years. Now the company is trying to analyze a project that would include the use of this building. Which of the following costs should not be included in that analysis? I. The property taxes paid on the building over the past three years. II. The insurance paid on the building over the past three years. III. The current market value of the building. IV. The cost to survey the lot to construct a drainage pond required for the project.

A) I and II only

B) III and IV only

C) I, II, and III only

D) I, II, and IV only

E) I, II, III, and IV