If you can get someone to loan you $19m at 0% you're basically set anyway ... doesn't take genius to realise you could definitely make at least around $1.5m in a year on that. Which in the three years it would take you to finish your development and make your net profit of $3m (by the way, I'd suggest that's a very cautious estimate) would get you something similar just in flat interest.

And if you'd invested the $19m in Google circa late 2004 you would have done waaaay better :-)