1. Which bests defines the term "project side effects"

Select one:

a. Non-cash costs that are important only because they serve as a tax shield

b. Benefits that would not have been received or costs that would not have incurred if a project had not been undertaken

c. Costs that are so large that they tend to overwhelm the project

d. Costs that have already been incurred and should not change behavior

e. Hidden but relevant costs or benefits that should be factored into cash flow