单选题 A company is considering building a distribution center on developed land it acquired more than ten years ago at a cost of $400000. The company estimates that the cost of putting in utilities, sewers, roads, and other such costs of preparing the land for the distribution center at $200000. Alternatively, the undeveloped land could be sold today to another company for $600000. If the company builds the distribution center, the cost of the land for capital budgeting purposes is closest to: