A company has Total Assets of $27,393 million and Total Liabilities of $8,140. The company has made a Net Income of $1,513 million for the year ending December 31, 2022 and has an EPS of $2.35 based on its latest reported income. The Price Earning Ratio (P/E) is 36.40 and the company has 786,160,000 shares outstanding and its shares closed trading at $82.55 on Nasdaq at the end of business of July 10, 2023. Mergers and Amalgamations (M&A) bring synergy benefits to the participants and if some other company wishes to buy this company what should be the Fair Value (FV), the buyer should be expecting to pay to acquire this company as per IFRS-13 Level-I Inputs?