When evaluating a new project, firms should include in the projected cash flows all of the following EXCEPT: The value of a building owned by the firm that will be used for this project Ob Previous expenditures associated with a market test to determine the feasibility of the project, provided those costs have been expensed for tax purposes O c The salvage value of assets used for the project that will be recovered at the end of the project's afe. Od A decline in the sales of an existing product, provided that the decline is directly attributable to this project, O Changes in net operating working capital INOWC) attributable to the project