Your firm currently has $$92$ million in debt outstanding with a $10\%$ interest rate. The terms of the loan require the firm to repay $$23$ million of the balance each year. Suppose that the marginal corporate tax rate is $28\%,$ and that the interest tax shields have the same risk as the loan. What is the present value of the interest tax shields from this$$ debt?

The present value of the interest tax shields is $$$ $\_\_\_\_($enter your response here million.$)($Round to two decimal$$ places.$)$