The following information is available for a company that prepare its financial statements in accordance with U.S. GAAP.

	2023	2022	2021
	forecast	actual	actual
Sales ($ million)	3,200	2,500	2,000
% of Sales
Sales		100.00%	100.00%
COGS		40.00%	40.00%
Operating expenses		35.00%	35.00%
Interest expense		4.00%	5.00%
Restructure expense		0.00%	7.50%
Pre-tax margin		21.00%	12.50%
Tax (tax rate 30%)		6.30%	3.75%
Net Income		14.70%	8.75%

Restructuring expense is an one-time expense, that is, those outside a company's usual activities. Assuming the bonds were issued at par in 2018 and no change in the capital structure for the company between 2021 to 2023, the projected net income for 2023 is closest to $_____________ million (xxx.xx)