Assume Lower$$s has a market value of equity equal to $$16\mathrm{.}068$ billion, in addition to $$8\mathrm{.}0$ billion of debt. If EBITDA $=$ $$1\mathrm{.}2799$ billion and the firm$$s debt rating is A$,$ how can the unlevered value of a firm be estimated? Based on historical data, A$-$rated firms have a $10-$year default probability of $0\mathrm{.}66\%$ and a loss given the default of $25\%$ of firm value. Assume a $27\mathrm{.}1\%$ tax rate. Enter your answer in billions of dollars and include decimals such that it is within the closest millions.