Parker 8 Stone, Incorporated, is looking at setung up a new manufacturing plant in South Park to produce garden tools. The company bought some land six years ago for $7.1 malion in onticipation of using it as a warehouse and distribution site, but the company has since decided to rent facilities elsewhere. If the land were sold today, the company would net 59.9 million. The company now wants to buld its new manufacturing plant on this land; the plant will cost $211milion to build, and the site requires $860,000 worth of grading before it is sultable for construction. What is the proper cash flow amount to use as the initial investment in fixed assets when evaluating this project? Note: Do not round intermediate caleulations and enter your answer in dollars, not miltions, rounded to the nearest whole number, e.g 1,234,567