Assume firm AAA has fixed assets worth 389.4, and cash worth 96.6. AAA is financed by both equity and three debt issues. These consist of 215.9 of bond secured on the company's fixed assets, 97.5 of senior debentures (unsecured), and 239.8 of subordinated debentures. If the debt were due today, how much would the holders of subordinated debentures be entitled to receive? Calculate your answer precise to one digit after the comma.