Which of the following overhead expenses is a relevant, incremental cash flow?

a. The project will represent 10% of the firm's revenues, so 10% of the CEO's compensation is allocated to the project

b. The project will occupy 10% of the firm's available space, so 10% of the firm's property insurance is allocated to the project

c. The project will increase the number of employees by 10%, so an additional human resources assistant must be hired to handle personnel issues directly related to the project

d. None of the expenses above should be allocated to the project

Is it c?