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Which of the following statements is (are) FALSE? Select one or more alternatives: a If a car manufacturing company brings a new car model to market and sales of the old model suffer as a result, this is an example of auxiliary sales. b If the cost of capital estimate is higher than the IRR, the NPV will be negative, c When calculating the NPV of a project, we should take into account all incremental cash flows associated with the project. d Net profit, changes in operating working capital and capital expenditures are the three main components making up free cash flow.

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