Which one of the following would NOT result in incrementalcash flows and thus sh

Which one of the following would NOT result in incrementalcash flows and thus should NOT be included in the capital budgetinganalysis for a new product?a. A firm has a parcel of land that can be used for a new plantsite or be sold rented or used for agricultural purposes.b. A new product will generate new sales but some of those newsales will be from customers who switch from one of the firmscurrent products.c. A firm must obtain new equipment for the project and $1 millionis required for shipping and installing the new machinery.d. A firm has spent $2 million on research and developmentassociated with a new product. These costs have been expensed fortax purposes and they cannot be recovered regardless of whetherthe new project is accepted or rejected.e. A firm can produce a new product and the existence of thatproduct will stimulate sales of some of the firms otherproducts.