notes to consolidated financial statements in march 2008 , the fasb issued guidance which requires entities to provide greater transparency about ( a ) how and why an entity uses derivative instruments , ( b ) how derivative instruments and related hedged items are accounted , and ( c ) how derivative instruments and related hedged items affect an entity 2019s financial position , results of operations , and cash flows . this guidance was effective on january 1 , 2009 . the adoption of this guidance did not have a material impact on our consolidated financial statements . in june 2009 , the fasb issued guidance on accounting for transfers of financial assets . this guidance amends various components of the existing guidance governing sale accounting , including the recog- nition of assets obtained and liabilities assumed as a result of a transfer , and considerations of effective control by a transferor over transferred assets . in addition , this guidance removes the exemption for qualifying special purpose entities from the consolidation guidance . this guidance is effective january 1 , 2010 , with early adoption prohibited . while the amended guidance governing sale accounting is applied on a prospec- tive basis , the removal of the qualifying special purpose entity exception will require us to evaluate certain entities for consolidation . while we are evaluating the effect of adoption of this guidance , we currently believe that its adoption will not have a material impact on our consolidated financial statement . in june 2009 , the fasb amended the guidance for determin- ing whether an entity is a variable interest entity , or vie , and requires the performance of a qualitative rather than a quantitative analysis to determine the primary beneficiary of a vie . under this guidance , an entity would be required to consolidate a vie if it has ( i ) the power to direct the activities that most significantly impact the entity 2019s economic performance and ( ii ) the obligation to absorb losses of the vie or the right to receive benefits from the vie that could be significant to the vie . this guidance is effective for the first annual reporting period that begins after november 15 , 2009 , with early adoption prohibited . while we are currently evaluating the effect of adoption of this guidance , we currently believe that its adoption will not have a material impact on our consoli- dated financial statements . note 3 / property acquisitions 2009 acquisitions during 2009 , we acquired the sub-leasehold positions at 420 lexington avenue for an aggregate purchase price of approximately $ 15.9 million . 2008 acquisitions in february 2008 , we , through our joint venture with jeff sutton , acquired the properties located at 182 broadway and 63 nassau street for approximately $ 30.0 million in the aggregate . these properties are located adjacent to 180 broadway which we acquired in august 2007 . as part of the acquisition we also closed on a $ 31.0 million loan which bears interest at 225 basis points over the 30-day libor . the loan has a three-year term and two one-year extensions . we drew down $ 21.1 mil- lion at the closing to pay the balance of the acquisition costs . during the second quarter of 2008 , we , through a joint ven- ture with nysters , acquired various interests in the fee positions at 919 third avenue for approximately $ 32.8 million . as a result , our joint venture controls the entire fee position . 2007 acquisitions in january 2007 , we acquired reckson for approximately $ 6.0 billion , inclusive of transaction costs . simultaneously , we sold approximately $ 2.0 billion of the reckson assets to an asset purchasing venture led by certain of reckson 2019s former executive management . the transaction included the acquisition of 30 properties encompassing approximately 9.2 million square feet , of which five properties encompassing approxi- mately 4.2 million square feet are located in manhattan . the following summarizes our allocation of the purchase price to the assets and liabilities acquired from reckson ( in thousands ) : .

Table:
land | $ 766727
building | 3724962
investment in joint venture | 65500
structured finance investments | 136646
acquired above-market leases | 24661
other assets net of other liabilities | 30473
acquired in-place leases | 175686
assets acquired | 4924655
acquired below-market leases | 422177
minority interest | 401108
liabilities acquired | 823285
net assets acquired | $ 4101370
.

Question: what is the available capacity of the 31.0 million acquisition loan as of august 2007 , in millions?
Answer: 9.9
Calculation: subtract(31.0, 21.1)