It is January 1, 2017 and Pegasus is contemplating the acquisition of competitor Chimera. The following details are available (S in millions except per share data): January 1, 2017 (S in millions) GAAP revenue GAAP net income Tax rate Assume all activities below occur on January 1, 2017: You also obtained the following transaction-related data: Offer value Sources of funds Refinanced debt Transaction fees Financing fees Pegasus $150.40 $14.04 $1 million pretax 40% Chimera $112.00 $9.92 35% $132.0 million in cash 50% of the offer value funded using Pegasus's cash reserve, currently generating a 1% annual return. Remainder of the funds needed to complete the deal raised via a new 5-year debt issuance at 5% annual interest rate. Chimera has $5 million in debt outstanding at 4% annual interest which will be refinanced as part of the acquisition $2 million pretax Cost synergies Revenue synergies Goodwill Asset write ups $2 million pretax. Apply the acquirer's tax rate on the cost synergies. $1 million in additional revenue due to cross selling opportunities. Assume revenue synergies are subject to the acquirer's standalone tax rate and profit margin. $20 million None What is the sum of all Pro forma Pre-tax Income acquisition adjustments pertaining to fees?