When estimating new project, firm must consider all of the given factors except:

a. Changes in net operating working capital attributable to project.
b. Prior expenditures related with market test to find out feasibility of project, if expenditures have been expensed for tax purposes.
c. Current rental income of building owned by firm if it is not used for this project.
d. The decline in sales of an existing product directly attributable to this project.
e. All of the statements above must be considered.