$10).$ Tim Howard Gloves issued $6\mathrm{.}75\%$ bonds with a face amount of $$43$ million, together with $20$ million shares of its $$1$ par common stock, for a combined cash amount of $$82$ million. The fair value of Howard's stock cannot be determined. The bonds would have sold for $$37$ million if issued separately. For this transaction, Howard should record paid$-$in capital$$excess of par in the amount of: