財務管理的問題 - 金融分析師

一個題目如下

Kelly's Corner Bakery purchased a lot in Oil City 6 years ago at a cost of
$280,000. Today, that lot has a market value of $340,000. At the time of the
purchase, the company spent $15,000 to level the lot and another $20,000 to
install storm drains. The company now wants to build a new facility on that
site. The building cost is estimated at $1.47 million. What amount should be
used as the initial cash flow for this project?

懇請各位財管高手賜教，有點急，謝謝！
想知道market value是否需要列入
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