RiverRocks (whose WACC is 12.7%) is considering an acquisition of Raft Adventures (whose WACC is 14.1%). The purchase will cost $102.8 million and will generate cash flows that start at $14.1 million in one year and then grow at 3.8% per year forever. What is the NPV of the acquisition?

The net present value of the project is $____ million.(Round to two decimal places.)