You observe a company that has earnings before taxes and interest of $137 million. The income statement reports depreciation and amortization in the year of $24 million. You estimate that ongoing annual investment in current assets is $10 million per year and annual expenditures on capital investments are estimated at $15 million per year. The company also pays its CEO an annual cash bonus each year on the last day of the fiscal year of $30 million. Assuming taxes on FCFF are $5 million, what is FCFF?