J. Exotics Inc. (JEI) is interested in opening up a new amusement park, complete with rides and exotic animals. Fearful that he might never financially recover from the initial investment required to open this park, he hires a consultant to analyze the potential initial cash outlay.

Carol's Consulting Services (CCS) has identified the following financial data. JEI bought some land and office space six years ago for $8 million in anticipation of using it for a recording studio, but the company has since decided to rent these facilities from a competitor instead and the property is now vacant. If this property was sold today, the company would net $5.3 million. The company wants to build its new amusement park on this land; the facilities will cost $14.3 million to build, and the site requires $783,000 worth of grading before it is suitable for construction.

CCS also estimates that the additional traffic will reduce the property values of his adjacent rental properties by $500,000. Further, if the project is taken, the park's gift shop will sell CDs for cutting edge country music written by the CEO. The present value of the incremental cash flows resulting from these additional record sales should amount to $1,000,000.

What should CCS recommend as the proper cash flow amount to use as the initial investment in fixed assets when evaluating this project in millions? (i.e. What is CFA0? Write uses of cash as negative values)