A study analyzed a pharmaceutical$$ firm's costs to develop a prescription drug and receive government approval. An article in the Wall Street Journal describing the study noted that included in the$$ firm's costs was$$ "the return that could be gained if the money$[$used to develop the$$ drug$]$ were invested$$ elsewhere."

$$Source: Ed$$ Silverman, "Can It Really Cost$$ $$2\mathrm{.}6$ Billion to Develop a$$ Drug?," Wall Street

Journal$,$

November$21,2014.$

Part $2$

This return should

A$.$

be included in the$$ firm's costs because it is a cost of borrowing money.

B$.$

not be included in the$$ firm's costs because it is not a direct cost of developing and approving the drug.

C$.$

not be included in the$$ firm's costs because not all companies need to borrow to invest.

D$.$

be included in the$$ firm's costs because it is the opportunity cost of not investing those funds elsew