ABC Corp. is a clothing retailer with a current share price of $$10\mathrm{.}00$ and with $25$ million shares outstanding and no debt. ABC announces plans to change its capital structure by borrowing $$100$ million, and using the proceeds to repurchase shares. ABC has a corporate tax rate of $35\%.$ Calculate the value of the Equity of ABC after the restructure. If the value of Equity after the restructure is actually $$170$ million instead of the value you calculated, what is the present value of financial distress costs for ABC?