Which of the following is not considered a relevant cash flow when estimating the incremental cash flows for a new project?

A	The value of floor space that is currently unused but available for any new project

B	Revenues from an existing service that would be lost if the new project was initiated

C	Shipping and installation costs associated with the new project

D	The cost of a consultant's report concerning the feasibility of the project that was completed (and paid for) in the previous year

E	An increase in current assets (say, inventories) that would result if the project is undertaken.