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When someone is evaluating a capital budgeting proposal, which one of the following items listed below should not be considered? A.Prior expenditures on marketing studies

When someone is evaluating a capital budgeting proposal, which one of the following items listed below should not be considered?

A.Prior expenditures on marketing studies

B. The salvage value of equipment to be replaced

C. Tax Savings generated by selling old equipment for less than the book value

D. Changes in working capital due to the project

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