You are trying to estimate the free cash flow to the firm on January 1, 2010, for a software company and have been provided with the following information for 2009 (all numbers in millions):

You are also given the following information:

The firm invested $180 million in property, plant and equipment in 2009. The firms R&D generally takes an average of 4 years to pay off; its R&D expenses were $40 million in 2005, $80 million in 2006, $120 million in 2007 and $160 million in 2008. Total working capital (including cash) increased by $10 million last year but the cash balance decreased by $20 million. The firm has no short-term debt.

Estimate the free cash flow to the firm in 2009.