Quality Enterprises is deciding whether to expand its production facilities. Although long-term cash flows are difficult to estimate, management has produced the following projections for the first two years (in millions of dollars). Olin's tax rate is 30%.

	Year 1	Year 2
Revenues	100	120
Cost of Sales	44	60
Depreciation	20	20
Capital Expenditures	26	25
Net Working Capital (level)	20	28

What is the projected free cash flow for this project for Year 2 ? (in millions of dollars; round to the nearest million)