Greg's Corner Bakery purchased a lot in Bozeman six years ago at a cost of $98,700. Today, that lot has a market value of $128,900. At the time of the purchase, the company spent $6,500 to level the lot and another $12,000 to install storm drains. The company now wants to build a new facility on the site at an estimated cost of $494,200 ($400,000 for the property and $94,200 for ovens, mixers, and other equipment). What amount should be used as the initial cash flow for the net fixed assets of this project