"Find the value of False Start Ltd$,$ given the following. The present value of cash flows from its operations has been estimated at $$184$M$.$ The firm has $$12$M of cash, of which $$7$M is deemed to be excess cash. False Start also owns a number of paintings with a total value of $$10$M$.$ In addition, the firm owns $50,000$ shares, each priced at $$100,$ in a Scotch distillery on the Isle of Skye."

$191$

$218$

$184$

$206$

$201$