Below are the balance sheet and income statement for Square Chair Pasta, actual for 2022 and expected for 2023. All numbers are in $ million.

Balance Sheet				Income Statement
	2022	2023E			2022	2023E
Current assets	66	72		Sales	135	158
Net fixed assets	154			Costs	81	95
Total assets	220			Depreciation	27	32
Current liabilities	44	48		EBIT	27	31
Long-term debt	110	110		Interest	11	11
Equity	66			Taxes	3	4
Total L&E	220			Net income	13	16

Attempt 3/10 for 10 pts.

Part 1

What is the expected value of net fixed assets if the company wants to invest (net of any sales) $67 in fixed assets in 2023 (in $ million)?