You are evaluating whether to retire your current computer modem product and replace it with a new modem that incorporates new features. Which of the following would not be relevant to your decision-making process?

a.An expected interest cost of $3,000 from the debt issue to finance the new modem project

b.An expenditure of $10,000 related to initial market survey of the marketability of new modem product

c.Opportunity costs regarding an equipment you own with a market value of $30,000 that can be used to build the new modems

d.A and C