Which of the Following Would Not Be Considered a Sunk

Which of the following would not be considered a sunk cost when performing a cash flow analysis of a new project?

A) Engineering costs to develop estimates of the eventual project cost
B) Marketing research conducted to see if this would be a viable project
C) Increased inventory the company will have to carry for the new project
D) Research and development expenses incurred coming up with the idea of the project
E) Cost of land and building to be used for the project that the company has owned for many years