Muffin's Masonry, Inc's balance sheet lists net fixed assets as $$29$ million. The fixed assets could currently be sold for $$49$ million.

Muffin's current balance sheet shows current liabilities of $$13\mathrm{.}0$ million and net working capital of $$12\mathrm{.}0$ million. If all the current

accounts were liquidated today, the company would receive $$8\mathrm{.}00$ million cash after paying the $$13\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.$)$

Answer is complete but not entirely correct.