As a financial analyst, you have been tasked with evaluating Randy Watson Music's free cash flow. Based on the $2022$ income statement, EBIT was $$41$ million, the tax rate was $21$ percent, and its depreciation expense was $$6$ million. NOPAT gross fixed assets increased by $$28$ million from $2021$ and $2022.$ The company's current assets increased by $$18$ million and current liabilities increased by $$14$ million.

Calculate the Investment in operating capital $($IOC$)$ for $2022.$