TFS Ltd, a Retail Company Selling Hotel Furniture, Has Just

TFS Ltd, a retail company selling hotel furniture, has just completed its master budget for the next fiscal year. Ending inventory is budgeted at 20% of cost of goods available for sale. Selected data from that process appear in the table below: Which of the following amounts is irrelevant in the preparation of TFS' budgeted income statement?

A) Beginning inventory of $10,000
B) Expected revenue of $150,000
C) Expected inflows of cash of $120,000
D) Budgeted support department costs of $30,000