Calvin, Callan, and Co$,($CCC$)$ a fledgling corporate advisory firm headquartered in Duluth, Minnesota, has been considering opening a new office in Austin, Texas, for several years. In fact, $5$ years ago, CCC purchased land in Austin for $$4$ million. The land has a current market value of $$5$ million. Construction costs for the new building would total $$15$ million, and would be depreciated over the next $27\mathrm{.}5$ years to $$0.$ Additionally, CCC estimates that it would need to spend an additional $$4$ million to advertise the office's opening to attract Austin$-$based clients. CCC faces a $20\%$ corporate tax rate and would have to pay this rate on any gains on sales of fixed assets. Assume any cash flows associated with opening the office would occur at time $0,$ and any taxes owed or tax shields received would also occur at time $0.$

As a financial analyst for CCC Corporate, you are tasked with estimating this project's NPV$.$ Given the information above, what would you input for time $0$ investment $($i$.$e$.$FCF$0)$ in your model?

Group of answer choices

$-$$$23$ mm

$-$$$22\mathrm{.}2$ mm

$-$$$19$ mm

$-$$$18\mathrm{.}2$ mm

$-$$$24$ mm