RiverRocks (whose WACC is 11.4%) is considering an acquisition of Raft Adventures (whose WACC is 14.6%). The purchase will cost $102.5 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 net present value of the project is $ million. (Round to two decimal places.)