Erosion is an important factor to be considered in estimating cash flows of a project. Which of the following best describes this concept? A. The differences in a firm's cash flows with and without a particular project B.The alternative that is forfeited when a fixed asset is utilized by a project C. Expenses that have already been incurred and cannot be recovered D. The cash flows of a new project that come at the expense of a firm's existing cash flows E. Change in net working capital related to implementing a new project