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

$130,000;

however, a commercial real estate agent has informed you that an outside buyer is interested in purchasing this land would be willing to pay

$660,000

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.

$660,000

B.

$0

C.

$130,000

D. $790,000