Starmoose has a building that was built a long time ago for $500,000. It plans to use this building for a new project. Should the company consider the cost of this building in their cash flow estimation analysis of this new project?

A: Yes, this cost should be divided by the number of periods and added to each period.

B: Yes, because this is an initial cost that should be included in the initial outlay.

C: No, because this cost is not an incremental cash flow and would have existed regardless of whether the company takes on the project or not.

D: Maybe, depending on whether the company is small or large.