Sunshine Corp is considering investing in a new cartoon centered hand sanitizer for children. This has been in development over the past year. When calculating cash flows of the project O If Sunshine does not invest in this project, they will sell an old machine. If investing in the project, they will use this old machine. Sunshine should not include the lost dollars for selling the machine in the analysis of the new project. The cost of research and development that has happened in the past year should be deducted as an equipment cost. O Expected lost sales on Sunshine's current hand sanitizer project should be deducted from the new sanitizer sales. Sunshine should subtract any interest expense from buying new machinery with this project in its operating cash flows. If a new manager is hired to supervise the project, the salary should NOT be included as a fixed cost