Ford Motor Company is considering launching a new line of Plug-in Electric SUVs. The CFO is evaluating the incremental cash flows that are expected from the new project. Which one of the following cash flows should NOT be considered?

A. The new line of Plug-in Electric SUVs needs to use a technology patent that Ford would otherwise sell to other car manufacturers for $10 million.

B. Once the new plug-in Electric SUVs is launched, the sales of existing SUVs are expected to decrease by 15%.

C. Ford has spent $100 billion on develeping a technology patent needed for Plug-in Electric SUVs.

D. In order to launch the new line, Ford needs to purchase new equipments for $20 million.