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:（）
A. interest costs of a loan for the property purchase.
B. business gained at other branches due to new customers at the proposed site.
C. loss of customers at alternative branches due to conducting business at the proposed site.
参考答案：A
解析：
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, lost business at other branches is a negative externality (cannibalization), and the $150000 to sell the property is an opportunity cost.