Home Builder$$ Supply, a retailer in the home improvement$$ industry, currently operates seven retail outlets in Georgia and South Carolina. Management is contemplating building an eighth retail store across town from its most successful retail outlet. The company already owns the land for this$$ store, which currently has an abandoned warehouse located on it$.$ Last$$ month, the marketing department spent $$13,000$ on market research to determine the extent of customer demand for the new store. Now Home Builder Supply must decide whether to build and open the new store. Which of the following should be included as part of the incremental earnings for the proposed new retail$$ store?