能不能解释一下这道题

问题如下：

When preparing the cash-flow forecasts for both projects, Soroka should include:

选项：

only the cost of the market research.

only the loss of revenue from existing products

both the market research cost and the loss of revenue from existing products.

解释：

B is correct.

Capital allocation analysis should include only incremental cash flows associated with a new investment. The loss of revenue from existing products is an incremental negative effect that should be included in the analysis. The market research costs in this case are a sunk cost because the research has already been completed and therefore does not affect cash-flow estimates, no matter whether ABC undertakes either of these projects or neither of them.