Atlas Home Supply has paid a constant annual dividend of $2.40 a share for the past 15 years. Yesterday, the firm announced the dividend will increase next year by 10 percent and will stay at that level through Year 3. In Year 3, the company will be liquidated by paying each shareholder $26.928 per share. The required return on this stock is 12 percent. What is the current value per share? (Enter the answer in $ accurate to two decimal places. Just enter a number - do not include a $ symbol or any other punctuation.)