Atlas Home Supply has paid a constant annual dividend of $2.40 a share for the past 15 years. Yesterday, the firmrannounced the dividend will increase next year by 10 percent and will stay at that level through Year, 3.The  company will be liquidated but it will take 3 years for the process to complete. Therefore, the liquidating dividendrof $26.928 per share will be paid in Year 6. The required return on this stock is 12 percent. What is the current  value per share?