USCIS filing fees for the investor petition, the residence step and later the I-829, all in the current G-1055 schedule; regional-center administrative fees; legal, accounting and source-of-funds work; and the interest on the mortgage. None of these count toward the qualifying capital.
The loan's interest is a cost of the route, not part of the capital
Keep three columns. The first is qualifying capital: the amount actually invested in the new commercial enterprise, which must meet the threshold on its own. The second is government charges: the investor petition fee, the immigrant visa or adjustment fees for each family member, biometrics where required and eventually the I-829 fee, all published in the USCIS fee schedule and to be checked at each filing rather than assumed.
The third is everything else: the regional center's administrative fee, which is typically paid in addition to the investment and is not returned with it; legal fees for the petition and the source-of-funds analysis; accounting work on the land's history; certified translations if any record is in French; and the interest and arrangement fees on the farmland mortgage over what may be several years. The investor should also model what happens to the land if the project returns capital late or not at all, since the mortgage falls due regardless of the immigration outcome.