Muffins Masonry, Inc.s balance sheet lists net fixed assets as $30 million. The fixed assets could currently be sold for $51 million. Muffins current balance sheet shows current liabilities of $13.5 million and net working capital of $12.5 million. If all the current accounts were liquidated today, the company would receive $8.05 million cash after paying the $13.5 million in current liabilities.

What is the book value of Muffins Masonrys assets today and the market value of these assets? (Enter your answer in millions of dollars rounded to 2 decimal places.