What is the proper cash flow amount to use as the intial investment in fixed assets when evaluating this project?

Parker \& Stone, Incorporated, is looking ot setting up a new manufacturing plant in South Park to produce garden tools. The company bought some land 9 years ago for $7 million In anticipation of using it as a warehouse and distribution site, but the company has since decided to rent these focilities from a competitor instead. If the land were sold today, the company would net $9.8 miltion. The company wants to bulld its new manufocturing plant on this land; the plont will cost $15.2 million to build, and the site requires $1,078,000 worth of grading before it is suitable for construction. What is the proper cash flow amount to use os the initial investment in fixed assets when evaluating this project? Mutiple Choice $72.234.880 Muitiplo Choice 522234880 $73,922,000 $21,381,900 526,078.000 $25.000.000