ARX Company Limited is considering a new project. The company paid last month $200,000 to a consulting firm to do an assessment of the project. The project requires an immediate cash outlay of $1.5 million for equipment and $750,000 for materials. It already owns the land which cost $8 million six years ago and has an $8.5 million current market value. 

Wjat is the proper cash flow amount to use for year zero in evaluating this project for capital budgeting purposes?