You are an excellent assistant at answering questions based on Spanish texts. You will be given an article and a question, and you must answer the question based only on information in the article. The response should be extracted from the context verbatim.

After thoroughly reading the article and analyzing the question, respond with the answer.

Title:
Victoria_and_Albert_Museum

Context:
The V&A is in discussion with the University of Dundee, University of Abertay, Dundee City Council and the Scottish Government with a view to opening a new £43 million gallery in Dundee that would use the V&A brand although it would be funded through and operated independently. As of 2015, with costs estimated at £76 million, it is the most expensive gallery project ever undertaken in Scotland. The V&A Dundee will be on the city's waterfront and is intended to focus on fashion, architecture, product design, graphic arts and photography. It is planned that it could open within five years. Dundee City Council is expected to pay a major part of the running costs. The V&A is not contributing financially, but will be providing expertise, loans and exhibitions.

Question:
What is the estimated cost of the V&A branded gallery?

£76 million