Vegas Construction Company is evaluating whether to replace the current computer system with a new system that features more new technology. Which of the following items should not be included in this analysis?

A) An increase in revenues of $200,000 when the new system is installed.

B) A loss in revenues of $100,000 when the current system is off line.

C) Decrease of $5,000 in electricity costs because the new system is most efficient.

D) A non-refundable down payment of $20,000 made on a different system which is not being considered now.