Toyota is planning to open a factory in the United States. Because Toyota is based in Japan how should it account for the exchange rate risk when evaluating this project? a) Toyota should include the cost of hedging the exchange rate risk as an expense for the project. b) Toyota should not account for exchange rate risk because the factory is separate from a decision to bet on the Yen-dollar exchange rate. c) Toyota should forecast the exchange rate and use that forecast to adjust its cost of capital. d) Toyota should make the discount rate based on the cost of capital in Japan to account for the exchange rate