Kiley Is Considering Opening a Restaurant and Is Trying to Identify

Kiley is considering opening a restaurant and is trying to identify the appropriate cash flows to use in evaluating this project. Which of the following should not be included?

A) the cost of a liability insurance policy to protect her should a customer sue the business
B) Kiley's dislike of having to work weekends
C) the lease expense for the building that would house her restaurant
D) All of the above should be included when determining the cash flows associated with the project.