Your firm is considering building a new office complex. Your firm already owns land suitable for the new complex. The current book value of the land is $140,000; however, a commercial real estate agent has informed you that an outside buyer is interested in purchasing this land would be willing to pay $680,000 for it. When calculating the net present value (NPV) of your new office complex, ignoring taxes, the appropriate incremental cash flow for the use of this land is: A. $680,000 OB. $820,000 O C. $0 OD. $140,000