Lauer's have decided to expand their retail shop by building on a vacant lot they own. The company will build a new building at an estimated cost of $1.8 million. The firm will spend another $400,000 on the parking and access roads. The land was purchased ten years ago at a cost of $900,000. Today, that land is worth 2.8 million. What is the cost of this expansion project?

	a.	$5.9 million
	b.	$4.6 million
	c.	$2.2 million
	d.	$5.0 million
	e.	$3.1 million