Folic Acid Inc. has $40 million in earnings, pays $5 million in interest to bondholders, and $3 million in dividends to preferred stockholders. What are the common stockholders residual claims to earnings? (Do not round intermediate calculations. Enter your answer in millions rounded to 2 decimal places (e.g., $1.23 million should be entered as "1.23").)

Residual claims to earnings

million