Which One of the Following Is Not Part of the Estimated

Which one of the following is not part of the estimated net investment for a capital budgeting project?

A) the estimated salvage value of the new assets at the end of their 10-year expected economic life
B) the immediate increase in net working capital required by the project
C) the after-tax salvage value of assets to be replaced by the project
D) the cost of new assets required by the project