Parker and stone,incorporated, is looking at setting up a new manufacturing plant in south park to produce garden tools. the company bought some land $5$ years ago for $$6$ million in anticipation of using it as a warehouse and distribution site, but the company has since decided to rent these facitlities from a competitor instead. if the land were sold today, the company would net $$10$ million. the company wants to build its new manufacturign plant on this land; the plant will cost $$15\mathrm{.}2$ million to build, and the site requires $$1,100,000$ worth of grading before its suitable for construction. what is the proper cassh flow amount to use as the initial investment in fixed assets when evaluating the project?