AirPlanes R Us is looking at setting up a new manufacturing plant in Savannah to produce jet engines. The company bought some land two years ago for $22.9. If the land were sold today, the company would net $33.3 million. The company now wants to build its new manufacturing plant on this land; the plant will cost $102.6 million to build, and the site requires $5.4 worth of grading before it is suitable for construction. What is the proper cash flow amount to use as the initial investment in fixed assets when evaluating this project? Answer to one decimal, e.g. 11.2. Your answer should be positive