A $20-$year project costs $$75$ million to begin. There is a $85\%$ chance that the project will generate cash flows of $$7$ million per year, and a $15\%$ chance that the project will generate cash flows of $$3$ million per year. If at the end of the first year, you could sell the project for $$43$ million, what is the value of this abandonment option? Assume the project's WACC is $8\%/$year$.$

Express your answer in dollars and cents.