capital budgeting

A company is evaluating a new product proposal that will last 6 years.
The initial outlay is $2 million. The proposed product selling price is
$220 per unit and the variable costs are $55 per unit and sales are
planned to be 2,750 units each year. The incremental cash fixed costs
for the product will be $3,750 per annum.
What is the NPV of this project if the cost of capital is 10%?
A $40,250
B – $40,250
C $190,600
D – £190,600

in this question
incremental cash fixed costs are definitely a relevant cost

so
why did we deduct that from the total contribution received per annum ?

we should not have deducted the incremental cash fixed cost as thats a relevant cost right sir?
( question from kaplan text )