Based on the corporate valuation model, the value of ABC Company$$s operations is $$1,390$ million. The company's balance sheet shows $$80$ million in accounts receivable, $$60$ million in inventory, and $$100$ million in short$-$term investments that are unrelated to operations. The balance sheet also shows $$90$ million in accounts payable, $$120$ million in notes payable, $$354$ million in long$-$term debt, $$57$ million in preferred stock, $$180$ million in retained earnings, and $$800$ million in total common equity.

If ABC Company has $33$ million shares of common shares outstanding, what is the best estimate of the stock price per share? Round your answer to two decimal places of dollar, but ignore dollar and million in your answer, e$.$g$.,$ xx$.$xx$.($Hint: Refer to numerical examples in Corporate Valuation Model.$)$