How much ATP formed from oxidation of stearic fatty acid

Stearic fatty acid is a C18-molecule, so eventually 9 acetyl-CoA molecules will be formed. One acetyl-CoA molecule enters the citric acid cycle, resulting in 3 NADH & 1 FADH2. Because there are 9 acetyl-CoA molecules, 27 NADH & 9 FADH2 molecules are formed. 1 ATP is formed per acetyl-CoA molecule -> 9 ATP is formed. 1 NADH gives 3 ATP during oxidative phosphorylation & 1 FADH2 gives 2 ATP, so in total you have:
27 * 3 = 81 ATP
9 * 2 = 18 ATP
9 ATP
Total: 81+18+9 = 108 ATP
(-2 ATP because 2 high-energy bonds are used in the initial combination of CoA with the stearic acid molecule => 106 ATP)

However, my book says that 146 ATP molecules are formed. Some other sources say 106 (or 108) ATP as well, so what is the right answer? This really confused me.