AlcoBanc owns a piece of property that is under consideration for a new bank branch. Which of the following is least likely a relevant incremental cash flow in analyzing a capital budgeting project? The:

Financing costs should not be included in incremental cash flows. They are reflected in the weighted average cost of capital (WACC). New business at other branches is a positive externality and the $150,000 to sell the property is an opportunity cost.