Muffin's Masonry, Inc.'s balance sheet lists net fixed assets as $28 million. The fixed assets could currently be sold for $47 million. Muffin's current balance sheet shows current liabilities of $12.5 million and net working capital of $11.5 million. If all the current accounts were liquidated today, the company would receive $7.95 million cash after paying the $12.5 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.)

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