22. Cougs' Bookstore is considering adding a coffee shop inside the store. Which of the following should be considered incremental cash flows of the coffee shop project? I. increased book sales due to new customers attracted by the coffee shop II. research fees spent on analyzing campus demand for the coffee products III. utilizing an empty comer space owned by the bookstore to host the coffee shop IV. hiring additional employees to handle the work in the coffee shop I A. I and IV only B. III and IV only C. I, II and III only D. I, II and IV only E. I, II, III and IV