A private company is considering building and operating a downtown parking garage. The company would site the garage on company-owned land, and construction would require demolition of a small, company- owned apartment building. Which of the following items constitute an incremental benefit or cost of the investment?

a. The market value of the apartment building

b. Site preparation costs

c. The cost of site work and grading done last year

d. The portion of the company's administrative costs allocated to the new garage

e. Future parking revenues from the garage

f. Future depreciation g. Reduction in the company's overall taxes due to a statewide investment tax credit