PROBLEM 7-3. Incremental Analysis of Outsourcing Decision [LO 1, 4] Selzer & Hollinger, a legal services firm, is considering outsourcing its payroll function. It has received a bid from ABC Payroll Services, Inc., for $18,000 per year. ABC Payroll will provide all payroll processing, including employee checks and payroll tax reporting. Selzer & Hollinger