:$1$me$14$r$\mathrm{.}17\mathrm{.}004$

ch of the following is $($are$)$ a guideline$($s$)$ to be used in the estimation of cash flows?

a$.$ cash flows should be measured on an incremental basis

b$.$ cash flows should be measured on an after$-$tax basis

c$.$ all the indirect effects of the project should be included

d$.$ all of the above

e$.$ none of the above