On January 1, 2021. Rare Bird Ltd. purchased 15% bonds dated January 1, 2021, with a face amount of $40 million. The bonds mature in 2031 (10 years). For bonds of similar risk and maturity, the market yteld is 10% Interest is pald semiannually on June 30 and December 31. (FV of $1. PV of $1. FVA of $1. PVA of St. FVAD of Si and PVAD of $1) (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