The A Corp is evaluating a new project proposal that would cost $190 million and is expected to generate $65 million per year for the next 5 years. The company's hurdle rate for similar projects is 10%. An alternative configuration for the project would cost only $150 million and generate only $48 million per year for the 5 year planning horizon but would also provide the opportunity to expand after one year for an additional cost of $55 million, which in turn would increase the expected cash flows for the remaining years of the project to $75 million per year. What is the value of the real option (in $ millions, rounded to one decimal place, e.g., 23.4) that is embedded in the alternative configuration of the project? Please show how to build in EXCEL, WITH the Excel sheet outlined visually as well and formulas behind the computations.