Expected sales and qualifying capital commitments are different facts. Explain actual payments and obligations without counting a forecast as money already invested.
Keep the acquisition budget traceable
Identify the price paid for assets or rights and the funds committed to operation. Confirm lawful source, risk and the proportionate substantiality analysis; E-2 has no universal dollar minimum. Government and professional charges belong in separate budget lines.
Non-refundable deposits, equipment purchased, leasehold improvements paid for, the lease signed and rent paid, licensing and incorporation costs, staff retained and paid, and working capital transferred into the business account are all genuine commitments and all are evidence. Build the number from the transaction itself - purchase price, inventory and equipment, deposit and lease costs, licensing, fit-out, insurance, and enough working capital to carry the business through its first slow months rather than only to the day of closing. Beyond the investment itself, budget for legal work on the purchase agreement and the note, accounting review of the seller's records, valuation where the price is negotiated, and the application costs applicable to the route chosen. Beyond closing, the business needs enough working capital to trade through a first season, and an investment that consumes every available dollar leaves nothing to answer the question of whether the enterprise can operate as more than a marginal one.