Big Joe's Owns a Manufacturing Facility That Is Currently Sitting

Big Joe's owns a manufacturing facility that is currently sitting idle. The facility is located on a piece of land that originally cost $129,001. The facility itself cost $650,000 to build. As of now, the book value of the land and the facility are $129,000 and $186,500, respectively. Big Joe's received an offer of $590,000 for the land and facility last week. They rejected this offer even though they were told that it is a reasonable offer in today's market. If Big Joe's were to consider using this land and facility in a new project, what cost, if any, should they include in the project analysis?

A) $0
B) $315,500
C) $590,000
D) $650,000
E) $779,000