Muffin's Masonry, Inc's, balance sheet lists net fixed assets as $22 million. The fixed assets could currently be sold for $35 million. Muffin's current balance sheet shows current liabilities of $9.5 million and net working capital of $8.5 million. If all the current accounts were liquidated today, the company would receive $7.65 million cash after paying the $9.5 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.)