Boo kit mcq 93

SW co has a barrel of chemicals in its warehouse that it purchased for a project a while ago at a cost of $1000. It would cost $400 for a professional company to collect the barrel and dispose of it safely. However, chemicals could be used in potential project which is currently being appraised.
What is the relevant cost of using chemicals in a new project proposal?

a) $1000 cost
b) $400 benefit
c) $4000 cost
d) Zero

Sir here in my opinion answer should be zero since it would cost $400 for a professional company to collect the barrel and dispose of it safely. However, if chemicals is used in potential project which is currently being appraised then it would save the outflow of $400. Thus, -400 + 400 = O