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Which would NOT be used to estimate the operating and running costs for a new IT system?

Which would NOT be used to estimate the operating and running costs for a new IT system?
A . The operating costs of a similar IT implementation
B . The current daily rate of specialist skills required to operate the system
C . An estimate of how many staff would be required to run the new system
D . The total expenditure on MoV Studies

Answer: D

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