Which of the following is an example of an opportunity cost for the purpose of an NPV calculation? a) The value/cost associated with having an abandonment option in case a project performs poorly b) The value/ cost associated with starting up a growth opportunity in the event that a project initially goes well c) The value/cost associated with a feasibility study that was done already in order to determine whether or not to proceed with a new project d) The value/cost associated with closing down a project as a result of replacing it with a new project