Which of the following is not considered a relevant cash flow when estimating the incremental cash flows for a new project?A. The value of floor space that is currently unused but available for any new projectB. Revenues from an existing service that would be lost if the new project was initiatedC. Shipping and installation costs associated with the new projectD. The cost of a consultant's report concerning the feasibility of the project that was completed (and paid for) in the previous yearE. An increase in current assets (say, inventories) that would result if the project is undertaken.