Which of the below statements is FALSE?

A$)$ Erosion results in incremental cash inflows.

B$)$ When a company uses its resources for a project, there are opportunity costs.

C$)$ A synergy gain occurs when a new product can be introduced that complements another current product so that sales for this current product increases.

D$)$ Increases in working capital accounts necessary to support a project add upfront costs, but also provide for cost reductions at the end of the project.