RiverRocks (whose WACC is 12.2% ) is considering an acquisition of Raft Adventures (whose WACC is 14.6% ). The purchase will cost $104.8 million and will generate cash flows that start at $15.8 million in one year and then grow at 3.6% per year forever. What is the NPV of the acquisition? The net present value of the project is $ million. (Round to two decimal places.)