An auto plant that costs $70 million to build can produce a new line of cars that will produce a net cash flow of $45 million per year if the line is successful, but only $1 million per year if it is unsuccessful. You believe that the probability of success is about 40%. The auto plant is expected to have a life of 24 years and the opportunity cost of capital is 8%. The expected net present value of building the plant is 125.83 million.

If the plant could be sold for $110 million to another automaker in one year if the auto line is not successful, what is the expected net present value of building the plant?

Please state your answer in millions and in 2 decimal places.