Company X purchased a new factory 5 years ago for $50 million, which is their only fixed asset. Thus far they have taken a total of $10 million in depreciation charges on the factory. A competitor has made a firm purchase offer of $35 million for the factory. The company's balance sheet shows $2 million in Current Liabilities, and they have $1 million in Net Working Capital. A consulting firm has told the company that they would receive $4 million if all of the Current Assets were liquidated today. What is the Market Value of the firm's assets?