5 Question 12 You want to open an indoor rock-climbing gym, but are unsure of whether there is sufficient demand. You hire a marketing research form for $100K to estimate the demand. The gym will cost $5 million to build and will generate $500K per year for 20 years. You estimate a discount rate of 10% for the gym project If you wanted to find the NPV of the gym you include the $100k because it is a/an cost should; opportunity should NOT: opportunity should; sunk cost should NOT: sunk cost