Happy Co owns a building that is currently not used. The building is located on a piece of land, which cost $159,000 when purchased by Happy Co. one year ago. Today, a potential buyer in the market offered Happy Co. $1,700,000 (after-tax) to buy the land and building. If the company was to consider using this land and building in a new project, what cost, if any, should it include in the project analysis?