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 in Dartmouth, Nova Scotia. Its most successful retail outlet is in Halifax. The company already owns the land for the Dartmouth store, which currently has an abandoned warehouse located on it$.$ Last month, the marketing department spent $$12,000$ 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 retail store?

a$.$ The cost 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 $$12,000$ in market research spent to evaluate customer demand.

e$.$ Construction costs for the new store.

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

a$.$ Should the cost of the land where the store will be located be included in the incremental earnings for the proposed new retail store? $($Select from the drop$-$down menu.$)$