You are evaluating a proposal for a new product. The product did well in the test marketing phase, which was completed last month and required a cash outlay of $$75,000.$ The product is expected to generate revenues of $$11,461$ each year for $4$ years. COGS is estimated as $40\%$ of revenues and your tax rate is $30\%.$ The product will be stored in a warehouse you already own; the warehouse currently is empty. You bought the warehouse $5$ years ago for $$400,000$ and it has a market value today of $$627,452.$ You will issue new debt to fund the project and will incur an interest expense of $$1,569$ annually. In your capital budgeting analysis, what amount should you include as an opportunity cost?