RiverRocks, whose WACC is 12.8 %, is considering an acquisition of Raft Adventures (whose WACC is 14.8 %). The purchase will cost $ 101.7 million and will generate cash flows that start at $ 14.1 million in one year and then grow at 3.7 % per year forever. What is the NPV of the acquisition?

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