The consular application fee, professional fees for the immigration file, U.S. corporate formation and accounting setup, translations, and the cost of any escrow arrangement. These are separate from the investment and do not count toward it, so keep them out of the substantiality calculation.
Keep the investment ledger clean
The investment consists of the money placed at risk in the enterprise: the purchase price, working capital committed to the business account, equipment and inventory bought for it. Immigration legal fees, the visa application fee, travel to the consulate and translation costs are expenses of the family, not of the enterprise, and they should not be listed as part of the investment. Corporate formation and initial accounting are a grey area; treat them as startup costs and describe them accurately.
The escrow arrangement itself has a fee, and the agent may charge more for a visa-contingent structure. Ask the immigration adviser whether the quote covers the business plan or whether that is prepared separately, since a plan built on the seller's actual records is more useful than a purchased template. Budget for the consular interview and for a second trip if the post requests more documents, and keep money aside for the first months of operation so the business is not starved while the visa is pending.