All of the following are related to a proposed project. Which should be included in the cash flows for the final year of I. initial inventory increase of $2, 500. II. salvage value of $12,000 III. recovery of working capital of $3000 IV. capital expenditure of $50,000 for required equipment I, II, and IV only II and III only I, II, III, and IV I and IV only I and II only