c$.$ reciprocal method

d$.$ sequential method

$8.$ Management is considering two alternatives. Alternative A has projected revenue per year of $$100,000$ and costs of $$70,000$ while Alternative B has revenue of $$100,000$ and costs of $$60,000.$ Both projects require an initial investment of $$250,000$ of which $$75,000$ has already been set aside and will be used as a down payment on the project that is chosen. There are also other qualitative factors that management must consider before making a final choice. Which of the following statements is correct about relevant costs and relevant revenues?

a$.$ The sunk cost of $$75,000$ is relevant.

b$.$ The projected revenues are relevant to the decision.

c$.$ The initial investment of $$250,000,$ the projected revenues, and the projected costs are all relevant.

d$.$ The only relevant item are the costs as they differ between alternatives.