Grade Manufacturing started operations on December 31, 2020, acquiring a new facility for a total of $500 million. Below are financial statements for 2020 and 2021 in millions of dollars. What is Grades Free Cash Flow in 2021?

2020 2021 Income Statement Revenue Operating Costs Depreciation Earnings Before Interest and Taxes Taxes EBIAT 500 300 40 160 64 96 85 Balance Sheet Accounts Receivable Inventory Current Assets 0 0 90 0 175 360 0 Gross Property, Plant, and Equipment Less: Accumulated Depreciation Net Property, Plant, and Equipment Total Assets 480 40 440 360 360 615 0 Accounts Payable Equity Total Liabilities and Equity 360 40 456 496 360 NOTE: Assume that Net Working Capital = Accounts Receivable + Inventory - Accounts Payable...(3 points)