Which of the following flows should not be taken under consideration, while estimating the initial cost of an investment (i.e. the to initial outlay): Select one: a. Cost of transportation of the new goods / new equipment. b. Increase in the net working capital due to the use of the new goods / new equipment. c. Tax saving form the sale of the existing equipment at a lower price than the book value. d. Cost of installation of the new goods / new equipment. e. Annual tax savings from an increase in depreciation