Aruna, a sole proprietor, wants to sell two assets that she no longer needs for her business. both assets qualify as §1231 assets. the first is machinery and will generate a $14,250 §1231 loss on the sale. the second is land that will generate a $10,400 §1231 gain on the sale. aruna’s ordinary marginal tax rate is 32 percent.

Which of the following is not a factor to consider when deciding whether to accept a special order? whether this order will hurt the brand name of the company whether other potential orders would be more profitable whether additional fixed costs would need to be incurred whether the offered price is sufficient to cover prime costs and fixed overhead allocated all of the above