Your firm is buying SmallCo. If you purchase SmallCo, you will be able to invest in a project with an upfront cost of $27 million, which pays out $4 million after taxes per year for 39 years. Both your firm and SmallCo are all equity, and your unlevered cost of equity will be 0.1 after the merger. If you have to offer SmallCo's shareholders a $14 million premium to get them to accept the deal, what is the NPV of this merger?