Final tally:lumber = $4,000
deck and rail = $9,800
pond = $3,700
hot tub = $10,000
masonry = $2,200
landscape = $8,430
lighting = $3,400
misc. = $4,970
TOTAL = $46,400
realtor's estimated value increase = $40,000
total cost of material = $46,400
Net LOSS on investment = ($6,400)