If a management accountant forgot to include a $20,000 rent expense payable in year 4 of a 9 year capital budgeting project, what would have been the impact on the net present value of the proposed project if it were included? a. It would increase the net present value of the proposed project. b. It would decrease the net present value of the proposed project. c. It would not affect the net present value of the proposed project. d. Potentially it could increase or decrease the net present value of the proposed project