Below is the balance sheet for Magic Card Corp. as of Dec. $31,$

EBITDA is expected to be $$20$ million and there are $10$

million shares outstanding. The collection card industry has an

average enterprise value$-$over$-$EBITDA ratio of $8.$ Note: Consider

"Debt" as any liabilities with interest burden.

What is the company's estimated share price $($in $$)?$