Question $3$

An insurance company has $$800$ million in assets and $$783$ in liabilities at year end

It also had $$276$ million in premium revenue, $$95$ million in investment income,

$$266$ million in claims, and $$24$ million in operating$/$administrative expenses.

What is its surplus or deficit? Express your answer in millions to the nearest

hundredth $($so$,5,250,000$ entered as $5\mathrm{.}25$ and $-5,250,000$ entered as $-5\mathrm{.}25).$