Supposed Honda spent $2.1 million to investigate sites for a potential new plant in China. After completed the analysis, Honda found that it must spend an additional $30 million to build and supply the plant. Furthermore, Honda owns land with a current market value of $10 million that can be used for the new plant if it decides to build the new plant. As a result, if Honda goes ahead with the project, only $20 million will be required, not the full $30 million, because it will not need to buy the required land. With the opening of the new plant, it will cost the company $5.0 million initially to meet environmental regulations.

In the evaluation of this new plant project, what should be the initial cash flow at year 0?