Assume the CAPM holds with a risk-free rate of 2.7% and an equity risk premium of 4.4%. A firm is worth $100 and has an asset beta of 0.4. The firm has just announced plans to invest in a new project with a cost of $17, an NPV of $4 and a beta of 1.6. The firm will issue new equity to fund the project. What will be the firm value after it invests in the new project? Give your answer to the closest dollar