Muffins Masonry, Inc.s, balance sheet lists net fixed assets as $27.00 million. The fixed assets could currently be sold for $45.00 million. Muffins current balance sheet shows current liabilities of $12.00 million and net working capital of $11.00 million. If all the current accounts were liquidated today, the company would receive $7.90 million cash after paying the $12.00 million in current liabilities.

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