An analyst has provided the following information about a specific fund to a pension fund advisor. The advisor's fund is currently managing a surplus of USD 40 million, which is invested in a combination of government and corporate bonds.

Pension Fund	Assets	Liabilities	Amount (USD million)
	180	140

The anticipated annual growth rates for assets and liabilities are 6% and 10% respectively. The annual volatilities of these growth rates are 25% for assets and 12% for liabilities.

To evaluate the sufficiency of the fund's surplus, the advisor forecasts the potential surplus amounts at the end of one year. The advisor assumes that both the annual returns on assets and the growth rates of liabilities follow a normal distribution, with a correlation coefficient of 0.68 between them. Given that the surplus volatility is USD 35.76 million, what is the lower limit of the 95% confidence interval for the projected year-end surplus that the advisor can report?