One method of producing calcium carbonate is a two step process that begins with the synthesis reaction of calcium oxide with water to produce calcium hydroxide. The second step reacts calcium hydroxide with carbon dioxide to produce the calcium carbonate and water. CaO + H2O → Ca(OH)2

Ca(OH)2 + CO2 → CaCO3 + H2O

If in the first step 18.2 grams of CaO are reacted with excess water and after reaction 85.4% of the theoretical yield of Ca(OH)2 was recovered, what is the theoretical yield, in grams, of the calcium carbonate? Assume excess CO2 in step 2.