"High on stupid".  You nailed it!  Millet: "I guess I was stupid to wanna spend 32 million on new office digs.  So heck, it will be less stupid to spend 12 million!"  Plus 6 million for remodeling and office furniture, 2 million for computers and networks, another 2 million a year for taxes, insurance, security and maintenance.  Total: 20 million.   Leasing existing space at the Atwood would be much less.  But hey, what does money mean to a Millet when a fast talking real estate agent is trying to impress her.  After all, it's someone else's money.