83.

ABC Co. and XYZ Co. have gotten into a joint venture in this way:

ABC Co. has contributed 8 mil in assets into the joint-venture

XYZ Co. has contributed 40 mil in assets into the joint-venture

ABC Co. has paid XYZ Co. a cash amount of 15.0 mil

Afterwards, ABC Co. has owned 55% of the joint venture and XYZ Co. has owned 45%

How much is the control premium that ABC Co. is paying in percentage?