When deciding to accept or reject a special order which of the following costs

When deciding to accept or reject a special order which of the following costs would most likely not be relevant?

The wages of direct labor to make the order Depreciation on the machinery used to make the order The raw material used to make the order The electricity used to run the machine to make the order.

In accepting a special order the company should consider whether

production capacity exists to complete the order. demand for other products will not be adversely affected. the incremental costs are less than the incremental revenues. All of the above are true.
If your required rate of return is greater than zero a payment of $5000 to be received a year from today is worth less than $5000 today.
exactly $5000 today.
more than $5000 today. an indeterminate amount which may be greater than equal to or less than $2000 today.