Answer the Following Question(s)using the Information Below

Answer the following question(s) using the information below.Central Medical Supply Inc., a manufacturer of medical testing equipment, has $240,000 worth of an obsolete line of testing equipment.The obsolete equipment can be adapted to fit another line of testing equipment at a cost of $64,000; the market value would then be $136,000.However, Tripac offered to purchase the obsolete equipment as is for $88,000.
-The opportunity cost of holding significant inventory includes

A) contribution margin on the extra inventory.
B) additional insurance costs.
C) additional storage costs.
D) the cost of the inventory plus the added insurance and storage costs.
E) the interest forgone on an alternative investment.