Given the information below, using the discounted cash flow method to determine the market value of the target company--ABC in an acquisition transaction:

Year 2022 initial investment for possessing the acquisition: $15 million

Year 2023 projected net cash flow from firm ABC: $6 million

Year 2024 projected net cash flow from firm ABC: $8 million

Year 2025 projected net cash flow from firm ABC: $9 million

Year 2026 projected net cash flow from firm ABC: $10 million

Year 2027 projected net cash flow from firm ABC: $12 million

Discount rate: 20% Industry multiple: 10

The market value of firm ABC for this acquisition transaction is $_____ million.