Epsilon Corp. is evaluating an expansion of its business. The cash-flow forecasts for the project are as follows:

Years	Cash Flow ($ millions)
0	185
1-12	55

The firm's existing assets have a beta of 1.4. The risk-free interest rate is 5% and the expected return on the market portfolio is 14%. What is the project's NPV? (Enter your answer in millions. A negative answer should be indicated by a minus sign. Do not round intermediate calculations. Round your answer to 2 decimal places.)

NPV

million