Company A purchased a corner lot five years ago at a cost of $$137000.$ The lot was recently appraised at $$190000.$ At the time of the purchase, the company spent $$1300$ to grade the lot and another $$39000$ to build a small building on the lot to house a parking lot attendant who has overseen the use of the lot for daily commuter parking. The company now wants to build a new retail store on the site. The building cost is estimated at $$114000.$ What amount should be used as the initial cash flow for this building project?