Hastings estimates that if it acquires Vandell, interest payments will be $1.5 million per year for 3 years, after which the current target capital structure of 30% debt will maintained. Interest in the 4th year will be $1.472 million, after which interest and the tax shield will grow at 5%. Synergies will cause the FCF to be 2.5 million, 2.9 million, 3.4 million, and 3.57 million in years 1-4, respectively, after which the FCF will grow at 5% rate. What is the unlevered value of Vandell, and what is the value of its tax shields? What is the per share value of Vandell to Hastings Corp. Assume that Vandell now has $10.82 million in debt.