Your company is planning to make an offer of $67 per share. You applied for low interest loans and will receive the followings a) 3-years loan of $3.5 million, zero interest b) 32-years loan of $2.5 million, 2.5% interest, while the normal borrowing rate is 8.5%. How much is the interest subsidy worth? (Please indicate your result in millions and with two decimal places. Example: 2.65)