a Question 52 (1 point) Wendi's Manufacturing purchased a lot in Sin City 5 years ago at a cost of $972,000. Today, that lot has a market value of $1.32 million. At the time of the purchase, the company spent $138,000 to grade the lot and another $21,000 to build a small garage on the lot to house additional equipment. The company now wants to build a new facility on the site. The building cost is estimated at $2.145 million. What amount should be used as the initial cash flow for this project? a) -$3,276,000 b) -$4,437,000 c) -$3,465,000 d) $3,117,000 ) e) -$3,624,000