ABC Corp is expected to have free cash flows of $92 million at the end of the year that will grow at 3% in perpetuity. ABC's current WACC is 10.1% and its unlevered cost of capital is 13.7%. Given this information calculate the present value of all future tax shields open parentheses V subscript o to the power of T close parentheses for ABC corp. Express your result in $-millions and round to two decimals (do not include the $-symbol in your answer)