Muffin$$s Masonry, Inc.$$s$,$ balance sheet lists net fixed assets as $$21$ million. The fixed assets could currently be sold for $$33$ million. Muffin$$s current balance sheet shows current liabilities of $$9\mathrm{.}0$ million and net working capital of $$8\mathrm{.}0$ million. If all the current accounts were liquidated today, the company would receive $$7\mathrm{.}60$ million cash after paying the $$9\mathrm{.}0$ million in current liabilities.

What is the book value of Muffin$$s Masonry$$s assets today and the market value of these assets? $($Enter your answer in millions of dollars rounded to $2$ decimal places.$)$