White Oak Garden Inc. is looking at setting up a new manufacturing plant in

London, Ontario, to produce garden tools. The company bought some land six

years ago for $$3\mathrm{.}5$ million in anticipation of using it as a warehouse and

distribution site, but the company has since decided to rent these facilities

from a competitor instead. If the land were sold today, the company would net

$$3\mathrm{.}9$ million. The company wants to build its new manufacturing plant on this

land; the plant will cost $$16\mathrm{.}72$ million to build, and the site requires $$850,000$

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? $($Enter the answer in dollars. Omit $ sign in your response.$)$

Cash flow amount $