Which is an opportunity cost that should be considered in capital budgeting?

1. A vacant land next to the company's plant that they will not allow to be rented b/c they do not want another company on their land

2. An equipment that the company doesn't use or plan to use but can be sold for $200,000

3. The CEO's salary

4. A business' brand name to be used on the new project. The brand name is worth $3 million but cannot be sold because it it vital to the business itself