Rakuten had the following sales in the past:

Year	2019	2020	2021	2022
Sales ($ million)	553	521.09	666.82	634.7

Income statement for 2022:

Line item	Amount ($ million)
Sales	634.7
- COGS	253.88
= Gross profit	380.82
- SG&A	126.94
- Depreciation	63.47
= Operating profit	190.41
- Interest	75
= Taxable income	115.41
- Taxes	32.31
= Net income	83.09

Interest expenses and the average tax rate are expected to stay constant.

Prepare a pro forma income statement for 2023 using the percent-of-sales method. Assume that sales grow at the same rate as in the past. What is the expected net income (not sales)?