When evaluating a new project, firms should include in the projected cash flows all of the following factors EXCEPT: a. Select one: Changes in net operating working capital attributable to the project. O b. Previous expenditure associated with a market test to determine the feasibility of the project that has been expensed for tax purposes. The value of a building owned by the firm that will be used for this project. O d. A decline in the sales of an existing product that is directly attributable to this project. O e. Salvage value of assets used for the project at the end of the project's life.