Which of the following should be included into the analysis of the incremental cash flows of a new product? 1. money already spent for research and development of the new product II. reduction in sales for a current product once the new product is introduced II. increase in accounts receivable needed to finance sales of the new product IV. market value of a machine owned by the firm which will be used to produce the new product A. I and III only B. II and IV only C. I, II, and III only D. II, III, and IV only E. I, II, III, and IV