River Rocks, whose WACC is 12.6%, is considering an acquisition of Raft Adventures (whose WACC is 14.7%). The purchase will cost $103.6 million and will generate cash flows that start at $15.3 million in one year and then grow at 4.4% per year forever. What is the NPV of the acquisition? The not present value of the project is s million (Round to two decimal places.)