1. You own a pizza shop. As the competition is becoming more intensive, you are considering implementing a delivery service. This will be done in your own car, which was purchased for private use 2 years ago at a cost of $40,000 (if you don't pursue the idea, you will just continue using the car for personal use). The tax deduction through the depreciation would be $3,000 every year. You will increase the pizza sales by $6,000 per year. It is estimated you will incur an additional petrol cost of $4,000 per year. Which of the above cash flows wouldnotbe included in the capital budgeting analysis?

A. Depreciation deduction $3,000

B. Additional petrol cost $4,000

C. Additional revenue $6,000

D. Car purchased two years ago $40,000