A home builder must construct a sewage treatment plant and deposit sufficient money in a perpetual trust fund to pay the $5000 per year operating cost and to replace the treatment plant every 40 years. The plant w ill cost $150,000 and future replacement plants will also cost $150,000 each. If the trust fund earns 8% interest per year, what is the builders capitalized cost to construct the plant and future replacements, as well as to pay the operating costs