At the end of last year, Roberts Inc. reported the following income statement (in millions of dollars):

Sales	$3,000
Operating costs excluding depreciation	2,450
EBITDA	$550
Depreciation	250
EBIT	$300
Interest	125
EBT	$175
Taxes (40%)	70
Net income	$105

Looking ahead to the following year, the company's CFO has assembled this information:

• Year-end sales are expected to be 12% higher than the $3 billion in sales generated last year.
• Year-end operating costs excluding depreciation are expected to equal 65% of year-end sales.
• Depreciation is expected to increase at the same rate as sales.
• Interest costs are expected to remain unchanged.
• The tax rate is expected to remain at 40%.

On the basis of that information, what will be the forecast for Roberts' year-end net income? Enter your answer in millions. For example, an answer of $25,000,000 should be entered as 25. Round your answer to two decimal places.

$ million