Bybee Printing makes custom posters and is currently considering making large-scale outdoor banners as well. Which one of the following is the best example of an incremental operating cash flow related to the banner project?

A. Researching the market to determine if banner sales might be profitable before deciding to proceed

B.Storing banner supplies in the same space currently used for storing poster materials

C.Expanding the poster production managers responsibilities to include overseeing banner production

D.Hiring additional employees to handle the increased workload should the firm accept the banner project

E.Planning on lower interest expense by assuming the proceeds of the banner sales will be used to reduce the firm's currently outstanding debt