River Rocks (whose WACC is 11.9%) is considering an acquisition of Raft Adventures (whose WACC is 14.1%). The purchase will cost $103.9 million and will generate cash flows that start at $15.5 million in one year and then grow at 4.2% per year forever. What is the NPV of the acquisition? The net present value of the project is $ million. (Round to two decimal places.)