During the current year, Peterson data Coorporation purchased all of the outstanding common stock of Junior Jackson Inc. (JJI), paying 36 million dollars in cash. Peterson recoreded the assets acquired as follows: Accounts receivable 2.5 mil Inventory 9 mil Property, plant, and equipment 25.5 mil Goodwill 6 mil The book value of JJI assets and owners equity before the acquisiotion was 22 million dollars and 18 mil dollars respectively. Compute the fair value of JJI liabilities that Peterson assumed in the acquisition