A company leases an office space that costs $10,000 per month. The company now needs a new information system and hired a consultant to recommend new software. The consultant was paid $5,000 for her recommendation. In the capital budgeting decision to purchase new software, the monthly rent for the office space is ________ and the consultant's fee is ________.

A. incremental cash flow; a sunk cost

B. a sunk cost; incremental cash flow

C. incremental cash flow; incremental cash flow

D. a sunk cost; a sunk cost