Who, Inc., has offered $542 million cash for all of the common stock in Dunn IT Corporation. Based on recent market information, Dunn IT is worth $504 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. Enter your answer in dollars, not millions of dollars, e.g., 1,234,567.)

Minimum synergistic benefit$