River Rocks, whose WACC is 12.6%, is considering an acquisition of Raft Adventures (whose WACC is 14.3%). The purchase will cost $100.7 million and will generate cash flows that start at $15.1 million in one year and then grow at 3.5% per year forever. What is the NPV of the acquisition? ..... The net present value of the project is $ million. (Round to two decimal places.)