You are potforming a captal-budgeting analysis of a new maple-syrup production line. Your firm also makes and sells pancakes. Which of the following cash flows should be inciuded in your capithl-budgeting analyis? A. Costs of maket research perlormed by your ferris markesing team two quarters ago, the resoarch results will be used in deteming Revenue forecasts in your capital-budgeing anayniz 8. A bonus paid by Canada to your corporate executives two years ago as a reward for sampling smal badches of syrup made by Canadan lumbericks. This syrupis rocipe is what your fim Will use, ir it goes forward with this new preduct line. c. A proporton of the air-condilioning costs in your company's very large food-manutacturing taolity, costs that wil stay axacty the same regurdless of whether the inaple-iytup mantadiatrg line is impinmented or forpone. D. Cesh flows associated with additional Revenues and Operating Expenses that would oceur in the pancakes division of your fim due to maple-syrup customers now also wanting th buy yeur compnny's pancakes