Malun ple in considering a new investment project and unes the internal rate of return (IRR) method for appraisal purposes. Which ONE of the following items relating to the project should be included in the IRR appraisal? A. Rent forgone of 20,000 by carrying out the project in a factory that the business normally sub-lots B. Market research costs of 50,000 atready incurred, but which has yet to be paid to evaluate the market potential of the project OC. Depreciation charges of 40,000 relating to equipment used for the project OD. Interest charges of 15,000 that relate to the financing of the project