The shareholders' equity of MLS Enterprises includes $260 million of no par common stock and $520 million of 5% cumulative preferred stock. The board of directors of MLS declared cash dividends of $60 million in 2021 after paying $22 million cash dividends in both 2020 and 2019. What is the amount of dividends common shareholders will receive in 2021? (Enter your answers in millions (i.e., 10,000,000 should be entered as 10 ).)