Kelly's corner bakery purchased a lot in oil city six years ago at a cost of $278,000. today, that lot has a market value of $264,000. at the time of the purchase, the company spent $6,000 to level the lot and another $8,000 to install storm drains. the company now wants to build a new facility on that site. the building cost is estimated at $1.03 million. what amount should be used as the initial cash flow for this project