Muffin's Masonry, Inci's, balance sheet lists net fixed assets as $30 million. The fixed assets could currently be sold for $51 million. Mutfin's current balance sheet shows current llabilities of $13.5 million and net working capital of $12.5 million. If all the current accounts were llquidated today, the company would receive $8.05 million cash after paying the $13.5 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.)