LSI has four business divisions bird food, rodent food, bird pharmaceuticals, and rodent pharmaceuticals. LSI is considering divesting of the rodent pharmaceutical division due to poor performance. In deciding whether to make this divestiture, which one of the following should be the first factor to consider? Question 19 options: a) The synergies between the rodent pharmaceutical division and the other remaining business divisions b) Income tax implications for the shareholders if a spinoff is completed c) The amount of cash received if a carve-out is completed d) The amount of debt that can be repaid from the cash received on selling the division