Consider the following company,

Book Value of Debt	$67 million
YTM	9%
Coupon	9%
Coupon Payments	semi-annually
Years	10
Corporate Tax Rate	21%
# of Preferred Shares	2 million
Price of Preferred Share	$30
Dividend per Preferred Shares	$1.13
# of Common Shares	8.5 million
Price of Common Share	$17
of Common Stock	1.1
Risk-Free Rate	5%
Market Return	13%

What is the market value of the debt? Enter your answer in terms of millions and rounded to 2 DECIMAL PLACES.