Yang Co. is expected to pay a \($21.00\) dividend next year. The dividend will decline by 10 percent annually for the following three years. In Year 5, Yang will sell off assets worth \($100\) per share. The Year 5 dividend, which includes a distribution of some of the proceeds of the asset sale, is expected to be \($60.\) In Year 6, the dividend is expected to decrease to \($40\) and will be maintained at \($40\) for one additional year. The dividend is then expected to grow by 5 percent annually thereafter. If the required rate of return is 12 percent, what is the value of one share of Yang?