CloudSoft reported assets of 238.4 million and income of 79.9 million. The risk-adjusted cost of capital is 8%. Calculate the residual income. If your answer is in millions, multiply it by 1,000,000.

Enter your answer as a number rounded to two decimal points, e.g., 3.14, 25.70, 100.00, 1986540.99. Do not enter any letters, unit symbols (such as %), commas, or other non-numerical characters!