David Owns the Building Out of Which He Operates a Small

David owns the building out of which he operates a small graphic arts business. He has extra space available and is considering converting the extra space into a gourmet coffee shop that
He would also run. A local businesswoman has offered to rent the extra space from him for her
Own needs. She has suggested she would be willing to pay $1,000 a month in rent. In
Estimating the cash flows associated with the gourmet coffee shop, David should

A) ignore the $1,000 rent since it is a non-issue if David decides to undertake the coffee shop project.
B) include the $1,000 rent as a cash inflow.
C) include the $1,000 rent as a cash outflow.
D) consider the $1,000 as an added benefit.