Firm A is acquiring Firm B. Firm As share price is $20 and Firm B's share price is $15. Firm A has 2 million and Firm B has 4 million shares outstanding. Firm A expects a discounted synergistic value of $8.5 million from the merger. If Firm A pays $65 million cash to Firm B's shareholders, what is the NPV of the acquisition? (Do not round intermediate calculations. Round the final answer to 2 decimal places. Omit any commas and the $ sign in your response. For example, an answer of $1,000.50 should be entered as 1000.50.)