Big Blue Banana (BBB) is a clothing retailer with a current share price of $17 and with 28 million shares outstanding. Suppose that Big Blue Banana announces plans to lower its corporate taxes by borrowing $132 million and using the proceeds to repurchase shares. Suppose that BBB pays corporate taxes of 21% and that shareholders expect the change in debt to be permanent. Assuming that capital markets are perfect except for the existence of corporate taxes, the share price for BBB after this announcement is closest to ($) (2 decimal places)