Sunk costs and opportunity costs$$Masters Golf$$ Products, Inc., spent $44$ years and $ $1$ comma $000$ comma $000$$$1,000,000$ to develop its new line of club heads to replace a line that is becoming obsolete. To begin manufacturing$$ them, the company will have to invest $ $1$ comma $820$ comma $000$$$1,820,000$ in new equipment. The new clubs are expected to generate an increase in operating cash inflows of $ $748$ comma $000$$$748,000$ per year for the next $1313$ years. The company has determined that the existing line could be sold to a competitor for $ $260$ comma $000$$$260,000.$

a$.$ How should the $ $1$ comma $000$ comma $000$$$1,000,000$ in development costs be$$ classified?

b$.$ How should the $ $260$ comma $000$$$260,000$ sale price for the existing line be$$ classified?

c$.$ What are all the relevant cash flows for years $0$ thru $1313?($Note: Assume that all of these numbers are net of$$ taxes.$)$