Millbridge Family Services (MFS) currently operates a foster care program that is fully funded by the state. Changing government priorities are expected to result in a 20 percent reduction in its state foster care funding for the upcoming fiscal year. MFSs management is considering eliminating the foster care program in the next fiscal year in light of these anticipated funding cuts. The total foster care program expenses for the upcoming fiscal year are $120,000. The foster care programs budgeted expenses include $25,000 of salaries and occupancy costs that are allocated to its program budget from MFSs central administration. These allocated expenses of $25,000 are unavoidable even if the foster care program is eliminated. What is the total relevant cost