A skilled nursingfacility chain is considering building a new facility on a piece of property that it currently owns. The property was purchased five years ago for $250,000 and could be sold now at a current market value of $100,000. When estimating the cash flows for the new facility, what amount should be included to recognize the opportunity cost of using the land for the proposed project?

		a. $0 (the land is a sunk cost)
		b. -$150,000
		c. $250,000
		d. $100,000
		e. -$100,000