How should it account for these costs in evaluating the project? (Select the best choice below.) A. The direct issuing costs should be included as a direct cost of the acquisition, i.e., NPV=$36.15 million $6.83 million =$29.32 million B. The direct issuing costs should not be included as a direct cost of the acquisition because it is a sunk cost. C. The direct issuing costs should be included as a direct cost of the acquisition, i.e., NPV=$36.15 million +$6.83 million =$42.98 million D. The direct issuing costs should be included as a direct cost and should be amortized over the life of the project