While developing a new product line, Kastor A S. spent 10 million liras two years ago to build a plant for a new product, it then decided not to go forward with the project, so the building is availoble for sale or for a new product, Kastor owns the buliding tree and clear-there is no mortgage on it. Which of the following statements is CORRECT? a. If there is a mortgage loan on the building, then the interest on that loan would hove to be charged to any new project that used the building. b. Since the building has been paid for, it can be used by another project with no additional cost. Iherefore, it should not be reflected in the cash flows for any new project. c. If the building could be sold, then the after-tax proceeds thot would be generated by any such sale should be charged as a cost to any new project that would use it. d. This is an example of an externality, because the vory existence of the building aifects the cash flows for any new project that Kastor might consider. e. Since the building was built in the past, its cost is a sunk cost and thus need not be considered when new projects are being evaluated, even if it would be used by those new projects