Don is the owner of a large apartment complex, that was built 30 years ago. As complex is in serious need of renovation, Don pays Cardinal Construction Corporation $2.8 million to do the work. Don also pays an architect $400,000 to draw up plans for project. Because the rewiring requirements are so extensive, Cardinal pays Dove Electric Company $500,000 to handle this part of renovation. At all times title to apartment complex remains with Don. Who has DPGR and in what amount?