dq 1 Two partners own together a small landscaping business inNorth Carolina called Summer Lawn Care. They have beenspecializing in summer grass seeding installation andmaintenance. Recently the partners acquired special technology andknow-how for winter grass installations and maintenance. They alsoadded a tree cutting service as recent storms in the area hadcaused demand for this service to soar. One of the partners insiststhat the name of the business should change to Lawn and Tree Careso that it better reflects the range of services and thusgenerates more customer interest and thus contracts. The secondpartner wants to keep the old name and argues We have alreadypaid for business cards vehicle paint signage and ads in YellowPages. Evaluate the arguments of the two partners. Explain andillustrate their points by identifying the relevant and irrelevantcosts for this decision.