Which of the following factors should be included in the cash flows used to estimate a project's NPV? a. All costs associated with the project that have been incurred prior to the time the analysis is being conducted. d. Cannibalization effects, but only if those effects increase the project's projected cash flows. b. The end-of-project recovery of any additional net operating working capital required to operate the project. c. Interest on funds borrowed to help finance the project. c. Expenditures to date on research and development related to the project, provided those costs have already been expensed for tax purposes