Top Notch is acquiring Valmet in a non$-$taxable stock swap merger. In this deal Top Notch is paying with stock worth $$80$ million. Valmet$$s balance sheet immediately prior to the acquisition is indicated below. Assume that Valmet$$s fair value of PP&E is $15\%$ higher than its current book value, and the fair value of its intangible assets is $10\%$ higher due to the unrecognized value of brand names and patents; and that the fair market value of all other assets and liabilities are as reported

Valmet's Balance Sheet $($$ Millions$)$

Cash and Cash Eq$.$

$5$

Accounts Receivables

$20$

Inventory

$5$

Other Current Assets

$0$

Total Current Assets

$30$

Net Plant Property and Equipment

$38$

Intangibles Assets

$45$

Other Long$-$Term Assets

$7$

Total Assets

$120$

Accounts Payable

$23$

Accrued Expenses

$0$

Total Debt

$22$

Other Liabilities

$30$

Total liabilities

$75$

Common equity

$45$

Liabilities $+$ Equity

$120$

What is the amount of deferred tax liabilities $($DTL$)$ associated with this transaction? Assume a tax rate of $35\%$ when calculating DTL$.$ Give your answer in Million and up to $2$ places of decimal and without the $ sign