General Motors company is planning on setting up a new factory in northern ireland to produce car parts. The company bought some land ten years ago for $10 million in anticipation of using it as a factory and maintenance site, but the company has since chosen to rent these amenities from a competitor instead. If the land were to be sold today, the company would net $10.4 million. The company wants to build its new factory on this land; the plant will cost $16.2 million to build , and the site requires $780,000 worth of sorting to before it is suitable for construction . What is the proper cash flow amount to use as the initial investment? and Why?