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	124
EBT	$176
Taxes (25%)	44
Net income	$132

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

• Year-end sales are expected to be 9% higher than the $3 billion in sales generated last year.
• Year-end operating costs, excluding depreciation, are expected to equal 70% 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 25%.

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 $25,400,000 should be entered as 25.40. Do not round intermediate calculations. Round your answer to two decimal places.

$ million

Show work please!!!