RiverRocks, whose WACC is 12.6%, is considering an acquisition of Raft Adventures (whose WACC is 15.4%). The purchase will cost $ 102.7 million and will generate cash flows that start at $ 15.5 million in one year and then grow at 4.5 % per year forever. What is the NPV of the acquisition?

The net present value of the project is $--------- million.