ManuTeX, Ltd has 5 million in cash that will be used to repurchase shares. The plan has already been appropriately announced to the market. ManuTeX is currently an all-equity firm with 5 million shares outstanding, each trading at 12 per share. ManuTeX has not issued any other securities except for stock options granted to employees. The market value of the options is currently 8 million. What is the market value of ManuTeX’s non-cash assets? State your answer as a whole number without any decimal points.