You are considering constructing a new plant to manufacture a new product. You anticipate that the plant will take a year to build and cost $95.8 million upfront. Once built, it will generate cash flows of $15.2 million at the end of every year over the life of the plant. The plant will wear out 20 years after its completion. At that point you expect to get $10.4 million in salvage value for the plant. Using a cost of capital of 11.6%, calculate the NPV. Assume the IRR is 13%. Do the NPV and IRR rules agree in this case? Using a cost of capital of 11.6%, calculate the NPV. The NPV is $ million. (Round to two decimal places.)