Which one of the following would NOT result in incremental cash flows and thus should NOT be included in the capital budgeting analysis for a new product?

	a.	A firm has a parcel of land that can be used for a new plant site or be sold, rented, or used for agricultural purposes.
	b.	A new product will generate new sales, but some of those new sales will be from customers who switch from one of the firm's current products.
	c.	A firm must obtain new equipment for the project, and $1 million is required for shipping and installing the new machinery.
	d.	A firm has spent $2 million on research and development associated with a new product. These costs have been expensed for tax purposes, and they cannot be recovered regardless of whether the new project is accepted or rejected.
	e.	A firm can produce a new product, and the existence of that product will stimulate sales of some of the firm's other products.