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 €129,000.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.The firm rejected this offer even though it was
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 it include in the project analysis?

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