5 uit of The Tingey Company has 500 obsolete microcomputers that are carried in inventory at a total cost of 720,000. If these microcomputers are upgraded at a total cost of 100,000, they can be sold for a total of 160,000. As an alternative, the microcomputers can be sold in their present condition for 50,000. The sunk cost in this situation is: A. 720,000 B. 110,000 C. 50,000 D. 100,000