Health Inc. is a pharmaceutical firm with a amortization life on all R&D investments of 3 years. The R&D expenses of the past fiscal year (2020) and the past three years (2017-2019) are listed below. If R&D expenses are capitalized, what would be the value of research assets (in millions) for Health Inc. as of 2020? Assume R&D expenses occur at year-end and assume there is no taxes. Year R&D expenses (in millions)

2020 $61

2019 $51

2018 $47

2017 $66