Mills Corporation acquired as a long-term investment $225 million of 8% bonds, dated July 1 , on July 1 , 2021. Company management has the positive intent and ability to hold the bonds until maturity. The market interest rate (yield) was 6% for bonds of similar risk and maturity. Mills paid $250.0 million for the bonds. The company will receive interest semiannually on June 30 and December 31 . As a result of changing market conditions, the fair value of the bonds at December 31,2021 , was $240.0 million. At what amount will Mills report its investment in the December 31,2021 , balance sheet? (Enter your answer in millions rounded to 1 decimal place, (i.e., 5,500,000 should be entered as 5.5).)