Parker & Stone, Incorporated, is looking at setting up a new manufacturing plant in South Park to produce garden tools. The company bought some land $6$ years ago for $$7$ million in anticipation of using it as a warehouse and distribution site, but the company has since decided to rent these facilities from a competitor instead. If the land were sold today, the company would net $$9\mathrm{.}4$ million. The company wants to build its new manufacturing plant on this land; the plant will cost $$16\mathrm{.}2$ million to build, and the site requires $$1,222,000$ 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?

a$.$ $$28,163,100$

b$.$ $$23,349,120$

$c$.25,600,000$

d$.$ $$26,822,000$

e $$24,378,000$