315.2
Nike needs to estimate the risk of going into the sports drink business. Since Gatorade operates in the sports drink business, the risk of Gatorade is a good measure of the risk of that business. It is inappropriate to use the risk of Nike's current business since that is the risk of athletic footwear and apparel, not the risk of sports drinks. Once it has a good estimate of the risk of the sports drink business, it can use that estimate to compute the appropriate discount rate for that level of risk. We do that using the CAPM:
So they should use 15.2% as their discount rate.