Hank Fine Steakhouse has a long-term debt with a market value of $100.56 million and has outstanding 15.60 million shares with a market price of $10 a share. It now announces that it intends to issue a further $55.44 million of debt and to use the proceeds to buy back common stock. Debtholders, seeing the extra risk, mark the value of the existing debt down to $60 million. After the change in capital structure, Hank's Market Value is closest to (in $MILLIONS) $256 $266 $276 $286 $296 $306