ABC Co. expects its FCF to grow at the rate of 12% over the next three years but settle to an industry growth rate of 5% in year 4. ABC Co. has a weighted average cost of capital of 8%, $20 million in cash, $50 million in debt, and 15 million shares outstanding. ABC Co. aims to set the current stock price to $40. What should be the target FCF (in million dollars) at the end of year 1?