You are considering an investment in Fields and Struthers, Inc. and want to evaluate the firms free cash flow. From the income statement, you see that Fields and Struthers earned an EBIT of $74 million, had a tax rate of 30 percent, and its depreciation expense was $9 million. Fields and Struthers gross fixed assets increased by $40 million from 2017 to 2018. The firms current assets increased by $36 million and spontaneous current liabilities increased by $20 million.

Calculate Fields and Struthers operating cash flow for 2018.