Steep Mountain Ski Resort has been granted a $20-$year permit to develop and operate a snow skiing operation in a national park. After $20$ years the site must be returned to its original condition. The roads may remain, as they can be used for fire prevention purposes.It is estimated that it would cost $$36,000,000$ to dismantle the ski lifts in $20$ years but that these lifts could be sold as scrap steel for $$2,000,000.$ The chalet could be removed for $$24,000,000.$ Reforesting the site would cost $$7,000,000.$ Removing the parking lot will cost $$3,800,000.$ The interest rate for Steep Mountain is $6\%.$Required: How much would Steep Mountain Resort record for site restoration costs at the beginning of this project?