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Roger is considering the expansion of his business into a property he purchased two years ago. Which of the following items should not be included

Roger is considering the expansion of his business into a property he purchased two years ago. Which of the following items should not be included in the analysis of this expansion? a. Roger can lease the property to another company for $12,000 per year. b. Costs of hiring additional staff c. The property was extensively renovated last year at a cost of $15,000. d. The expansion will result in a slight increase of inventory carried.

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