Parker \& Stone, Incorporated, is looking at setting up a new manufacturing plant in South Park to produco garden tools. The compony bought some land six years ago for $7.5 million in anticipation of using it as a warehouse and distribution site, but the company has since decided to rent facilties elsewhere. If the land were sold today, the company would net 510,3 milion. The company now wants to buld its new manufocturing plant on this land; the plant will cost $21.5 million to build, and the site requires $900.000 worth of grading before it is suitable 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 Intermedtate caiculations and enter your answer in dotlars, not mitrlons, rounded to the nenrost whole number, e.g., 1,234,567