Bluefin Corp. will pay a dividend of $3.15 per share in year one, $3.45 per share in year two, and $4.85 per share in year three. In year four, you think that Willoz Inc. will buy Bluefin Corp. at $54.00 per share and all Bluefin Corp. stock owners will be paid $54.00 per share at the closing. The required return rate is 17.2%. So, what is the present value of a Bluefin stock?