On January 1, 2021, Rare Bird Ltd, purchased 15% bonds dated January 1, 2021, with a face amount of $30 million. The bonds mature in 2031 (10 years). For bonds of similar risk and maturity, the market yield is 12%. Interest is paid semiannually on June 30 and December 31. (FV of $1. PV of S1, FVA of $1. PVA of $1. EVAD of St and PVAD of S1) (Use appropriate factor(s) from the tables provided.) Required: Determine the price of the bonds at January 1, 2021. (Enter your answer in whole dollars.) Price of the bonds