Following the 2016 Season, the San Francisco Giants Signed Pitcher

Following the 2016 season, the San Francisco Giants signed pitcher Mark Melancon to a 4-year, $62 million contract. Melancon, who pitched poorly during 2017 and 2018, was still owed $28 million over the next two years, which the Giants would have to pay him even if they decided to release him to pursue potentially better pitchers. In making the decision whether to keep or release Melancon, the $28 million still owed to him

A) should be ignored since it represents a sunk cost.
B) should be considered since it is money the team has spent and needs to recoup.
C) should be ignored only if the Giants can increase their profit by more than $28 million over the next two years.
D) should be considered since it is money the Giants could have used to invest in other players.