The shareholders equity of MLS Enterprises includes $190 million of no par common stock and $380 million of 5% cumulative preferred stock. The board of directors of MLS declared cash dividends of $44 million in 2016 after paying $16 million cash dividends in both 2015 and 2014.

What is the amount of dividends common shareholders will receive in 2016? (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)