3. Lotus Co. paid $500k last year to build an access road to a land site they own and are thinking of constructing a new facility upon. When calculating the NPV of building the new facility: A) the $500k should be included because it is a sunk cost B) the $500k should NOT be included because it is a sunk cost C) the $500k should be included because it is an opportunity cost D) the $500k should NOT be included because it is an opportunity cost and Bond B