Which one of the following is an example of an incremental cash flow?

a. the annual salary of the company president which is a contractual obligation

b. the rent on a warehouse which is currently being utilized

c. the rent on some new machinery that is required for an upcoming project

d. the property taxes on the currently owned warehouse which has been sitting idle but is going to be

utilized for a new project

e. the insurance on a company-owned building which will be utilized for a new project