Meridian Ltd merges with Alpha Systems, acquiring it for $70 million. The balance sheets before the merger are:

Balance Sheet (in millions)	Meridian	Alpha
Current assets	$85	$10
Property and equipment	$620	$90
Intangibles	$50	$6
Total assets	$755	$106
Current liabilities	$45	$3
Long-term debt	$500	$60
Capital stock	$75	$12
Retained earnings	$135	$28
Accumulated other comp. inc.	$(25)	$3
Total liabilities and equity	$755	$106

Alpha’s intangibles are undervalued by $10 million, and it has unreported intangibles valued at $6 million.

Required: Adjust Meridian’s comprehensive income immediately following the merger.