For the case of an electric car project, the following costs should be treated as incremental costs in the NPV analysis, EXCEPT:

	a.	Interest payments on debt incurred to finance the project
	b.	The value of machinery that will be transferred to the project from discontinued gasoline model production instead of being sold
	c.	The expenditure on new plant and equipment
	d.	The consequent reduction in sales of the company's existing gasoline models