A firm is considering adding a new type of soft drink to its existing line of drinks. Which of the following should not be included in calculating incremental cash flows?

Question $6$ options:

The firm expects sales of the new product to be $$5,000,000$ per year.

Last month, the firm allocated $$200,000$ per year in order to pay for the rent of the new headquarters office in the country.

The firm must pay $$3,000,000$ for equipment to produce the new drink.

The firm expects sales of existing drinks to decrease by $$500,000$ per year because current customers will switch to the new drink.

The property on which the plant will be built has a market value of $$10,000,000.$