Company Y,a Canadian Manufacturer of Boats,is Currently Exporting $100,000 Worth

Company Y,a Canadian manufacturer of boats,is currently exporting $100,000 worth of boats to the United States.The firm is considering opening a production facility in the United States because without a presence in the United States,the entire US market would be lost to a competitor.The new facility would produce boats for about $800,000 and the firm anticipates total sales in the United States to be $900,000.When analyzing this project,Company Y should:

A) ignore the exports of $100,000 since they are not an incremental cash flow from the project.
B) ignore the exports of $100,000 since they are not part of the project.
C) include $100,000 as lost export sales in the capital budget.
D) None of these.