Muffin's Masonry, Inc.$\text{'}$s balance sheet lists net fixed assets as $$31$ million. The fixed assets could currently be sold

for $$53$ million. Muffin's current balance sheet shows current liabilities of $$14\mathrm{.}0$ million and net working capital of

$$13\mathrm{.}0$ million. If all the current accounts were liquidated today, the company would receive $$8\mathrm{.}10$ million cash after

paying the $$14\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.$)$