A company has earnings before interest and taxes (EBIT) of $35 million, depreciation of $5 million, and a 40% tax rate. Its net fixed assets increase by $5 million. It spends $16 million to increase its current assets, and it expects its accounts payable to increase by $2 million and its accruals to increase by $4 million. The company's current liabilities consist of only accounts payable and accruals. What is its free cash flow (FCF)?