Save O a 6 points Which of the following should NOT be included in the cash flow estimation when evaluating a new project using capital budgeting analysis: The value of a building owned by the firm that will be used for this project. ob The salvage value of assets used for the project. Changes in net operating working capital attributable to the project Od A decline in the sales of an existing product provided that decine is directly attributable to this project Previous expenditures associated with a market test to determine the feas blity of the project provided those costs have been expended for tax purposes O