CGT Corporation purchased a feeds mill at a cost of 15M, Cost of repairs amounted to 3.5M. The estimated salvage value after 20 years was 1.5M. Ten years later, the mill is rehabilitated at a cost of 5M. Salvage value and economic life were expected to increase by 0.4M and four years, respectively. Using the SFF with 8% interest, Determine the book value of the mill at the end of 17 years.