MBA incorporated, a small consulting firm in Wayne Nebraska is trying to determine a value for its business so it can be sold to another investor. Last year, the firm had revenues of $$100,000$ with expenses of $$60,000.$ The firm is in a $36\%$ tax bracket. The firm currently has no liabilities and has been in existence for one year with total fixed assets of $10,000.$ Similar firms have traded on the stock exchanges for a market$-$to$-$book value of $4\mathrm{.}0,$ and a Price$-$to$-$Earnings ratio of $6\mathrm{.}0.$ What value would you assign to the business?