The shareholders' equity of MLS Enterprises includes $160 million of no par common stock and $320 mililon of 5% cumulative preferred stock. The board of directors of MLS declared cash dividends of $42 million in 2024 after paying $11 million cash dividends in both 2023 and 2022. What is the amount of dividends common shareholders will receive in 2024? Note: Enter your answers in millions (i.e., 10,000,000 should be entered as 10)