Big Joes owns a manufacturing facility that is currently sitting idle. The facility is located on a piece of land that originally cost $129,000. The facility itself cost $650,000 to build. As of now, the book value of the land and the facility are $129,000 and $186,500, respectively. Big Joes received an offer of $590,000 for the land and facility last week. The firm rejected this offer even though it was told that it is a reasonable offer in todays market. If Big Joes were to consider using this land and facility in a new project, what cost, if any, should it include in the project analysis?