On January 1 of the current reporting year, Coda Company's projected benefit obligation was $30.3 million. During the year, pension benefits paid by the trustee were $4.3 million. Service cost was $10.3 million. Pension plan assets earned $5.3 million as expected. At the end of the year, there was no net gain or loss and no prior service cost. The actuary's discount rate was 10%.

Required:

Determine the amount of the projected benefit obligation at December 31. (Enter your answers in millions rounded to 2 decimal places. Amounts to be deducted should be indicated with a minus sign.)