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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 $40 million after interest and taxes. The company presently has 25 million shares of common stock issued and outstanding. Dividend payments are expected to increase from the present level of $8 million to $12 million. The company expects its current asset needs to increase from a current level of $23 million to $28 million. Current liabilities, excluding short-term bank borrowings, are expected to increase from $17 million to $21 million. Interest payments are $5 million next year, and long-term debt retirement obligations are $9 million next year. Depreciation next year is expected to be $15 million on the company's financial statements, but the company will report depreciation of $18 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