Buhler Industries is a farm implement manufacturer. Management is currently evaluating a proposal to build a plant that will manufacture lightweight tractors. Buhler plans to use a cost of capital of $12\%$ to evaluate this project. Based on extensive research, it has prepared the following incomplete incremental free cash flow projections $($in millions of dollars$)$:

$\backslash$table$[[0,000s,$Year $0,$Years $1-9,$Year $10],[,,91\mathrm{.}00,91\mathrm{.}00],[\backslash$table$[[-$ Marketing expenses$]],,-34\mathrm{.}00,-34\mathrm{.}00],[\backslash$table$[[-$ Marketing expenses$],[$CCA$]],,-8\mathrm{.}00,-8\mathrm{.}00],[=$EBIT,,?,?$],[-$ Taxes $(35\%),,?,?],[=$ Unlevered net income,,?,?$],[+$CCA,,?,?$],[-$ Increases in net working capital,,?,?$],[-$ Capital expenditures,,$-5\mathrm{.}00,-5\mathrm{.}00],[+$

Continuation value,$-143\mathrm{.}00,,],=$ Free cash flow,$-143\mathrm{.}00,?,\frac{12\mathrm{.}00}{?}$ Please answer what the present value of CCA tax shield is