The Eye of Horus Incense Company Has $10 Million in Cash,which

The Eye of Horus Incense Company has $10 million in cash,which it has accumulated from retained earnings.It was planning to use the money to build a new factory.Recently,the rate of interest has increased.How does this fact influence the company's decision?

A) The increase in the rate of interest should not influence the decision to build the factory because the Eye of Horus doesn't have to borrow any money.
B) The increase in the rate of interest should not influence the decision to build the factory because its shareholders are expecting a new factory.
C) The increase in the rate of interest should make it more likely that the Eye of Horus will build the factory because a higher interest rate will make the factory more valuable.
D) The increase in the rate of interest should make it less likely that the Eye of Horus will build the factory because the opportunity cost of the $10 million is now higher.