When considering special$-$order decisions, of the below what item is a key point considered in a special$-$order decision, if any?

a$)$ Cost of a new information technology system a company is considering purchasing regardless of whether the special$-$order decision is accepted or rejected

b$)$ None

c$)$ Depreciation expense on the existing warehouse building

d$)$ The estimated benefits associated with the special order

e$)$ The preparation of segmented income statements of the special order