please answer this multiple choice question

Alco Bank owns a piece of property that is under consideration for a new bank branch. Which of the following is NOT a relevant incremental cash flow in analyzing a capital budgeting project?

1. The business gained at other branches due to new customers at the proposed site.
2. The cost of a soil test to determine the viability of the land for any use.
3. The loss of customers at alternative branches due to doing business at the proposed site.
4. The $150,000 Alco Bank could get if they sold the property instead of building a new