You are looking at some financial ratios that a colleague calculated as part of an analysis project. They indicate the company's ROE is equal to 0.38, the company's PM equals 0.08 and the TAT equals 0.75. They also mention that the book value equity for the firm equals $300 million. If you know the long-term debt for the firm equals $300million and all other information is correct, by how many dollars in millions must the value of the firm's equity be miscalculated?