U&I Inc. has just reported sales of $807 Million, costs of $300 Million, depreciation of $19 Million and interest expense of $4.2 Million. What is the U&I's earnings before interest and taxes (in millions)?

U\&I Inc. has just reported sales of $807 Million, costs of $300 Million, depreciation of $19 Million and interest expense of $4.2 Million. What is the U\&I's earnings before interest and taxes (in millions)