问题如下：
Company M generated an advertisement cost of $50,000 three years ago, which should be considered in the capital budgeting.
Company N pushes out a new product and has taken customers and sales away from the present product, which should not be considered in the capital budgeting.
How many statements are correct?
选项：
A.None.
B.One.
C.Two.
解释：
A is correct.
考点：Basics Of Capital Budgeting
解析：Company M的广告费用属于沉没成本，是以往发生的与当前决策无关的费用，因此不需要考虑在资本预算中。而Company N面临的蚕食效应属于负面的外部效应，需要考虑在资本预算中。
广告费为什么是沉没成本？如果我不做这个project，那就不需要在打广告了啊？还是说在做项目之前就必须要打广告啊？谢谢
