Who, Inc., has offered $470 million cash for all of the common stock in Dunn IT Corporation. Based on recent market information, Dunn IT is worth $441 million as an independent operation. If the merger makes economic sense for Who, Inc., what is the minimum estimated value of the synergistic benefits from the merger? (Do not round intermediate calculations and enter your answer in dollars, not millions of dollars, e.g., 1,234,567.)