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Bank X is currently not using a building that it owns. Bank X could use the building in a new project or it could sell

Bank X is currently not using a building that it owns. Bank X could use the building in a new project or it could sell it for $420,000. Should Bank X include the value of the building as part of the initial investment in the new project?

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Yes. Bank X could sell the building I it didn't use it for the reason mentioned.

No. This would be a sunk cost.

No, the company would still be able to sell the building once the project is complete.

I don't know

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