问题如下：
When a company is doing capital budgeting, an appropriate estimate of the incremental cash flows from a project is least likely to exclude:
选项：
A. Interest costs.
B. Cannibalization.
C. Sunk costs.
解释：
B is correct.
Capital budgeting decisions should exclude sunk costs(because that has already been incurred) and interest costs(which are included in the project cost of capital or WACC). Cannibalization should be included in capital budgeting, because it occurs when an investment takes customers and sales away from another part of the company.
这题不是选不包含，应该选b啊
