Pearl, Incorporated, has offered $$530$ million cash for all of the common stock in Jam Corporation. Based on recent market information, Jam is worth $$496$ million as an independent operation. If the merger makes economic sense for Pearl, what is the minimum estimated value of the synergistic benefits from the merger? $($Enter your answer in dollars, not millions of dollars, e$.$g$.,1,234,567.)$

Minimum synergistic benefit