Sukui Electronics decided to expand their product line to include GPS trackers. They estimate that over the next 3 years this project will increase their net income by $1.7 million. To do this, they decided not to add a product line of deep sea diving watches. They estimate that over the next 3 years this project would have increased their net income by $800,000. This is an example of

• A : the opportunity cost of capital.

• B : replacement capital expenditures.

• C : contingent projects.

• D : subjective budgeting.