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

The property taxes on a currently owned warehouse that has been sitting idle but is going to be utilized by Project A

1- The insurance on a building the company currently owns that will house the operations for Project A

2- The rental cost of some new machinery that will be acquired for Project A

3- The cost of the test marketing to ascertain whether or not Project A is feasible

4- The contractual annual salary of the company president