the boat works currently produces boat sails and is considering expanding its operations to include shades. the expansion would require the use of land the firm purchased three years ago, at 180,000 dollars and is currently valued at 209,500 dollars. The expansion could use some equipment that is sitting idle that has a current market value of 139,000 dollars. Other capital purchases costing 520,000 will also be required. what is the value of the opportunity cost that should be included in the initial cash flow for the expansion project?

A. 139,000

B. 319,000

C. 868,500

D. 348,500

E.839,000