Which One of the Following Should Not Be Included in the Analysis

Which one of the following should not be included in the analysis of a new product?

A) Increase in accounts payable for inventory purchases of the new product
B) Reduction in sales for a current product once the new product is introduced
C) Market value of a machine owned by the firm which will be used to produce the new product
D) Money already spent for research and development of the new product
E) Increase in accounts receivable needed to finance sales of the new product