Which one of the following should not be included in the analysis of a new product?

Question $1$ options:

Increase in accounts payable for inventory purchases of the new product

Reduction in sales for a current product once the new product is introduced

Market value of a machine owned by the firm which will be used to produce the new product

Money already spent for research and development of the new product

Increase in accounts receivable needed to finance sales of the new product