Holmes, Inc., has offered $494 million cash for all of the common stock in Watson Corporation. Based on recent market information, Watson is worth $461 million as an independent operation. If the merger makes economic sense for Holmes, what is the minimum estimated value of the synergistic benefits from the merger? (Enter your answer in dollars, not millions of dollars, e.g., 1,234,567. Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) Minimum synergistic benefit