What of the following is NOT considered a relevant concern in determining incremental cash flows for the initial investment of a new project?

D. Shipping and installation costs associated with preparing the machine to be used to product the new product.

E. All are relevant concerns in estimating relevant cash flows atrributable to a new project.

B. The use of factory floor space which is currently ussed but available at an opportunity coast for production of any project.

C. Increased working capital required to support the new project.

A. The cost of a product analysis completed 10 years ago and not specific to the new project.