Consider the following costs and decision-making situations:

I. The purchase price of new equipment, in a keep vs. disposal decision.

II. the remodeling cost of existing office space, in a firm's decision to stay at its current location or move to a new building.

III. The salary of a supervisor who will be laid off, in a department-closure decision.

Which of the above costs is (are) relevant to the decision situation noted?

a.III only.

b.II only.

c.II and III.

d.I, II and III.

e.I only.

f.I and II.