Tesla is spending $1.1 billion to build an electric truck factory in Austin. The new factory is expected to produce 50,000 trucks per year, increasing Tesla's sales by $300 million per year. Which of the following should NOT be included when calculating Tesla's free cash flows from this project? O The increase in receivables to support the higher level of sales as a result of this new investment. O Land and building costs for the new factory. O The cost of the market research study Tesla did a year ago to determine if there is any demand for an electric truck. O The loss of sales in Tesla's existing electric SUVs as some customers will prefer to buy the electric truck instead