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$)$:

Using the indirect method requires a separate calculation of the CCA tax shield. What is the present value of the CCA

tax shield?

The present value of the CCA tax shield is $ million. $($Round to two decimal places.$)$