Which of the following should be treated as relevant (incremental) cash flows when deciding whether to invest in a new product?

A. The R&D costs spent last year to develop the product.

B. The taxes the company has to pay on the revenues from the project.

C. The cost of a new access road to the production site, which was put in place two months ago.

D. Dividend payments to shareholders that are funded by the revenues of the project.