A portfolio manager holds USD 88 million in face value of zero-coupon bonds that mature in 5 years, with a yield of 4%. The manager expects interest rates to increase and plans to reallocate part of the 5-year bond holdings into zero-coupon bonds that mature in 1.5 years, yielding 3%. Utilizing continuous compounding, determine the market value of the 1.5-year bonds required to realign the portfolio's duration to 3 years.