Several months ago, XYZ entered into a long forward contract on an asset with no income. XYZ agreed to pay $30 to seller at maturity.

Today, the contract matures in 4 months. The risk-free rate with continuous compounding is 7.2% per annum, the underlying asset price is $38.76.

Calculate the value of the above forward contract.

Round your answer to the nearest 2 decimal points. For example, if your answer is $12.345, then enter "12.35" in the answer box.