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$[[$Free Cash Flow s$),$Year $0,$Years $1-9,$Year $10],[$Revenues$,,97\mathrm{.}00,97\mathrm{.}00],[-$ Manufacturing expenses $($other than depreciation$),,-37\mathrm{.}00,-37\mathrm{.}00],[-$ Marketing expenses,,$-11\mathrm{.}00,-11\mathrm{.}00],[-$CCA,,?,?$],[{}^{}$EBIT,,?,?$],[-$ Taxes $(35\%),,?,?],[=$ Unlevered net income,,?,?$],[+$CCA,,?,?$]]$

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 $$21\mathrm{.}83$ million. $($Round to two decimal places.$)$

a$.$ For this base$-$case scenario, what is the NPV of the plant to manufacture lightweight tractors?

The NPV is $ $$ million. $($Round to two decimal places.$)$