RiverRocks, whose WACC is 11.9%, is considering an acquisition of Raft Adventures (whose WACC is 15.9%). The purchase will cost $100.7 million and will generate cash flows that start at $14.5 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 S million. (Round to two decimal places.)