Brooks Brothers is thinking of investing in a new line of punk rocker clothes for the new executive. You have been hired to evaluate the project. You find that, if the project is accepted, you could use an abandoned warehouse already owned by Brooks with a book value of $500000. Your superior had been planning to rent this warehouse out to another firm for $100000/ year. If your tax rate is 40%, your discount rate is 15%, you use straight line depreciation and your project lifetime is 10 years, what is the opportunity cost of this investment?