RiverRocks, whose WACC is 11.8%, is considering an acquisition of Raft Adventures (whose WACC is 14.5%). The purchase will cost $103.8 million and will generate cash flows that start at $15.2 million in one year and then at 4.1% per year forever. What is the NPV of the acquisition? The net present value of the project is $ million. (Round to two decimal places.)