Home Builder$$ Supply, a retailer in the home improvement$$ industry, currently operates seven retail outlets in the Maritimes. Management is contemplating building an eighth retail store across town from its most successful retail outlet. The company already owns the land for this$$ store, which currently has an abandoned warehouse located on it$.$ Last$$ month, the marketing department spent on market research to determine the extent of customer demand for the new store. Now Home Builder Supply must decide whether to build and open the new store. Which of the following should be included as part of the incremental earnings for the proposed new$$ store?

a$.$ The original purchase price of the land where the store will be located.

b$.$ The cost of demolishing the abandoned warehouse and clearing the lot.

c$.$ The loss of sales in the existing retail$$ outlet, if customers who previously drove from Dartmouth to Halifax to shop at the existing outlet become customers of the new store instead.

d$.$ The in market research spent to evaluate customer demand.

e$.$ Construction costs for the new store.

f$.$ The value of the land if sold.

g$.$ Interest expense on the debt borrowed to pay the construction costs.