COMPANY Y, A CANADIAN MANUFACTURER OF BOATS, IS CURRENTLY EXPORTING $100,000 WORTH OF BOATS TO THE UNITED STATES. THE FIRM IS CONSIDERING OPENING A PRODUCTION FACILITY IN THE UNITED STATES BECAUSE WITHOUT THE PRESENCE IN THE UNITED STATES, THE ENTIRE US MARKET WOULD BE LOST TO A COMPETITOR. A NEW FACILITY WOULD PRODUCE BOATS FOR ABOUT $800,000 AND THE FIRM ANTICIPATES TOTAL SALES IN THE UNITED STATES TO BE $900,000. WHEN ANALYZING THIS PROJECT, COMPANY Y SHOULD Select one: O a. IGNORE THE EXPORTS OF $100,000 SINCE THEY ARE NOT AN INCREMENTAL CASH FLOW FROM THE PROJECT b. IGNORE THE EXPORTS OF $100,000 SINCE THEY ARE NOT PART OF THE PROJECT C. INCLUDE S100,000 AS LOST EXPORT SALES IN THE CAPITAL BUDGET d. NONE OF THESE CHOICES