Iridium Corp. has spent $ 3.8 billion over the past decade developing a satellite-based telecommunication system. It is currently trying to decide whether to spend an additional $ 352 million on the project. The firm expects that this outlay will finish the project and will generate cash flow of $ 15.4 million per year over the next 5 years. A competitor has offered$ 457 million for the satellites already in orbit. Classify the firm's outlays as sunk costs or opportunity costs, and specify the incremental cash flows.