Which of the following is an example (or are examples) of a sunk cost in a capital budgeting analysis? (read all alternatives prior to answering)
 a. The amount paid for a building you currently own and intend to utilize for a project
 b. The current market value of a building you own and intend to utilize for a project
 c. the increase in inventory required to begin a new project
 d. the price of a consultant's report that has not yet been paid, but will be paid regardless of whether the project is accepted or rejected
 e. both a and d are examples of sunk costs