You are a real estate investor and you are considering an offer to buy an office building for a price of $117,000,000 You project that the building will generate net annual cash flows (starting at the end of the 1st year and continuing on in perpetuity) of $4,000,000 If you require a 3% rate of return for similar investments, what is the NPV (Net Present Value) of the investment (Answer to the nearest $0.01)