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An insurance company has $800 million in assets and $783 in liabilities at year end 2017. It also had $276 million in premium revenue, $95

An insurance company has $800 million in assets and $783 in liabilities at year end 2017. It also had $276 million in premium revenue, $95 million in investment income, $266 million in claims, and $24 million in operating/administrative expenses.

What is its surplus or deficit (stated in millions)?

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