On January $1,2024,$ Mania Enterprises issued $15\%$ bonds dated January $1,2024,$ with a face amount of $$36$ million. The bonds mature in $2034(10$ years$).$ For bonds of similar risk and maturity, the market yield is $10\%.$ Interest is paid semiannually on June $30$ and December $31.$

Determine the price of the bonds on January $1,2024.$

Note: Use tables, Excel, or a financial calculator. Enter your answer in whole dollars. $($FV of $$1,$ PV of $$1,$ FVA of $$1,$ PVA of $$1,$ FVAD of $$1$ and PVAD of $$1)$