14. Which of the following would you NOT consider when making a capital budgeting decision? A. the additional taxes a firm would have to pay in the next year B. the change in direct labor expense due to the purchase of a new machine C. the opportunity to lease out a warehouse instead of using it to house a new production line D. the cost of a marketing study completed last year 15. The owners of a chain of fast-food restaurants spend $26 million installing donut makers in all their restaurants. This is expected to increase cash flows by $11 million per year for the next five years. If the discount rate is 6.3%, were the owners correct in making the decision to install donut makers? A. No, as it has a net present value (NPV) of - $4 million. B. Yes, as it has a net present value (NPV) of $12 million. C. No, as it has a net present value (NPV) of - $2 million. D. Yes, as it has a net present value (NPV) of $20 million