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

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

Year-end sales are expected to be 15% 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 $25,400,000 should be entered as 25.40. Round your answer to two decimal places. $ million