Why might a profitable hotel shut down in the long run if the land on which it is located becomes extremely valuable due to surrounding economic development?

In general, and not necessarily considering the above hotel example, whattypes of costs (fixed and/or variable)are involved in making a business decision to shut down? I.e., define and explainthe formal shut-down criterion/rulethat a business should use.

Givespecific examples of the types of coststhat you chose above.