Question $1(0\mathrm{.}5$ points$)$

Company A purchased a corner lot five years ago at a cost of $$116000.$ The lot was recently appraised at $$167000.$ At the time of the purchase, the company spent $$1800$ to grade the lot and another $$19000$ to build a small building on the lot to house a parking lot attendant who has overseen the use of the lot for daily commuter parking. The company now wants to build a new retail store on the site. The building cost is estimated at $$120000.$ What amount should be used as the initial cash flow for this building project?