问一道题对于A选项的理解

NO.PZ2016021706000069

问题如下：

BlueSky Company is considering to establish another product line. Which of the following is least likely to be included in the computation of the appropriate cash flows?

选项：

A.

The new product benefits sales of the firm's other product lines.

B.

Consulting fee paid to a marketing research firm.

C.

Cannibalization occurs when the new project takes sales from an existing product.

解释：

B is correct.

Sunk costs cannot be avoided even if the project is not undertaken. Because these costs are not affected by the decision, they should not be included in the analysis. Option B is an example of a sunk cost. Externalities should be included in the NPV computation.
 

我对于答案A的理解是其它生产线新生产的销售是否应该算进新项目的现金流里面，有老师之前给其他同学答疑的时候说此选项说的是新生产线对于其他已有的生产线的现金流产生的影响，那其实如果这样来看的话，A和C说的是一回事是吗？个人觉得A选项说的并不是特别清楚。