9.3 Identify each cash flow as a benefit, dis- benefit, or cost. (a) $500,000 annual income from tourism created by a freshwater reservoir (b) $700.000 per year maintenance by container ship port authority Expenditure of $45 million for tun- nel construction on an interstate highway (d) Elimination of $1.3 million in salaries for county residents based on reduced international trade (e) Reduction of $375,000 per year in car accident repairs because of im- proved lighting $700,000 per year loss of revenue by farmers because of highway right-of- way purchases ()