please answer all parts, they go together

RiverRocks realizes that it will have to raise the financing for the acquisition of Raft Adventures by issuing new debt and equity. The acquisition project has a net present value of $36.66 million. The firm estimates that the direct issuing costs will come to $6.52 million. How should it account for these costs in evaluating the project? Should RiverRocks proceed with the project? RiverRocks, whose WACC is 11.4%, is considering an acquisition of Raft Adventures (whose WACC is 15.4% ). The purchase will cost $103.5 million and will generate cash flows that start at $15.5 million in one year and then grow at 4.4% per year forever. What is the NPV of the acquisition? The net present value of the project is million. (Round to two decimal places.)