Evan Inc. has offered $$590$ million cash for all of the common stock in Tanner Corporation. Based on recent market information, Tanner is worth $$544$ million as an independent operation. If the merger makes economic sense for Evan, what is the minimum estimated value of the synergistic benefits from the merger? $($Do not round intermediate calculations. Enter the answer in dollars. Omit $"$$$"$ sign in your response.$)$