Which of the following constitutes an example of a cost, which is incremental cash flow, and therefore relevant in an accept/reject decision of the project for capital budgeting?

A. A firm has a land that can be used for a new plant site project or, alternatively, can be used to grow wheat.

B. A firm's expansion project can produce a new cleaning product that will generate new sales, but some of the new sales will be from customers who switch from another product the firm currently produces.

C. A firm orders and receives a piece of new equipment for the project, which is shipped across the country and requires $25,000 in installation and set-up costs.

D. None of the above are examples of incremental cash flows.

E. All of the above are examples of incremental cash flows.