Dip n Dots is an American ice cream brand. Based on a $600,000 market study and a $100,000 feasibility opinion concluded last year, Dip n Dots believes it can increase its annual operating cash flow by $8,700,000 by opening new overseas locations. In preparation for the expansion, the firm spent $2,400,000 to purchase land for a new factory. However, they just received an offer of $5,000,000 for the land purchased for the new factory. Dip n Dots is now ready to make a final decision on the international expansion. Of the outlays mentioned, which are relevant for capital budgeting purposes?