Lowell Inc forecasts the free cash flows $($in millions$)$ shown below. The weighted average cost of capital is $13\%,$ and the FCFs are expected to continue growing at a $8\%$ rate after Year $3.$ What is the Year $0$ value of the firm, in millions?

Year:

$1$

$2$

$3$

Free cash flow:

$$$$25$

$$10$

$$40$