Which of the following would you NOT consider when making a capital budgeting decision? 1) The additional taxes a firm would have to pay due to the project. 2) The cost of a marketing study completed last year. 3) The opportunity to lease out a warehouse instead of using it to house a new production line. 4) The change in direct labor expense due to the purchase of a new machine. 5) The change in net working capital at the beginning of the project