ABC Company is undergoing a restructuring, and its free cash flows are expected to vary considerably during the next few years. However, the FCF is expected to be $25 million in Year 5 (i.e., FCF at t=5), and the FCF growth rate is expected to be a constant 7.8% beyond that point. The company's WACC is 12.1%. What is the horizon value (in millions) in year 5 (i.e., t=5)? Do not discount the horizon value to Year 0. Ignore the dollar sign and millions and round your final answer to the nearest dollar, e.g., x,xxx. (Hint: Refer to numerical examples in Corporate Valuation Model.)