Berea Resources is planning a $75 million capital expenditure program for the coming year, Next year, Berea expects to report to the IRS earnings of $41 million after interest and taxes. The company presently has 24 million shares of common stock issued and outstanding. Dividend payments are expected to increase from the present level of $15 million to $19 million. The company expects its current asset needs to increase from a current level of $28 million to $32 million. Current liabilities, excluding short-term bank borrowings, are expected to increase from $17 million to $22 million. Interest payments are $5 million next year, and long-term debt retirement obligations are $7 million next year. Depreciation next year is expected to be $16 million on the company's financial statements, but the company will report depreciation of $19 million for tax purposes. How much external financing is required by Berea for the coming year? Enter your answer in millions. For example, an answer of $1 million. should be entered as 1, not 1,000,000. Round your answer to the nearest whole number. $ million