Which of the following should be included in the analysis of a new project? I. Decrease in NWC as a result of the new project II. Reduction in sales for a current product once the new product is introduced III. Money already spent on R&D in developing the new product IV. Market value of a vacant building owned by the firm, which will be used to house the equipment that will manufacture the new product

A) I and III only

B) II and IV only

C) I, II and III only

D) I, II, and IV only

E) I, II, III, and IV