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 $750,000 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 $610,000 for the land and facility last week. The firm rejected this offer even though it was advised that the offer was reasonable.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?