Revelation Co$.$ is an industrial equipment manufacturer, with $867$ million in total assets, and $623$ million in total liabilities. $348$ million of assets is industrial equipment loans, loans made by the company to its customers to finance their purchase of Revelation's equipment. On May $15,2015,$ the company establishes Revelation Trust, an SPV for the purpose of securitizing its equipment loan portfolio, and sells off its equipment loans to the SPV$.$

The SPV issues $6$ year bonds in the following classes:

Class Par value $($in millions$)$

A $($senior$)157$

B $($subordinated$)34$

C $($subordinated$)--$

Total $348$

In June $2018,$ Revelation Co$.$ files for bankruptcy reogranization, and its creditors get on average $60$ cents on the dollar on its outstanding liabilities.

What is the amount of loss by class B bondholders in the SPV as a result of the bankruptcy? Enter answer in millions.