FINA Corp is an all$-$equity firm with $22$ million shares selling at $$5/$share$.$ The firm is going to exercise a leverage recap to increase D$/$E ratio. After the leverage recap, there will $$94$ million debt on FINA's balance sheet. If the interest rate of the debt is $4\%,$ and the tax rate is $20\%,$ what is the firm value after the leverage recap?