Government filing fees at the amounts in the USCIS fee schedule, Form G-1055, for the petition and for the later removal of conditions; American immigration counsel; a business plan prepared to the standard the petition requires; corporate and tax advice on extracting value from the Canadian company; and the accounting work behind the source-of-funds record.
A direct investor pays for the work a regional centre would have done
Regional centre investors typically pay an administrative fee on top of their capital and receive a prepared offering, an economic report and a job-creation methodology. Bettina pays instead for each of those things separately and gets to keep control of them. The business plan is the largest single professional item and the one worth doing properly, since it carries the job case at the petition stage.
Source-of-funds preparation costs real accounting time where a decade of company history has to be reconstructed. On top sit the ordinary costs of establishing a production business, which are not immigration costs at all but do determine whether the enterprise reaches ten employees. None of that expenditure counts towards the qualifying capital, and the capital itself must stay at risk rather than being treated as a deposit.