RiverRocks (whose WACC is 12.2%) is considering an acquisition of Raft Adventures (whose WACC is 15.4%). The purchase will cost $104.2 million and will generate cash flows that start at $14.6 million in one year and then grow at 3.9% per year forever. What is the NPV of the acquisition? The net present value of the project is $million. (Round to two decimal places.)