Midtjylland, a leading technology company, intends to acquire MIDAI Associates, a prominent Al firm. Below, a table outlines the projected cash flows for each firm

operating independently and the anticipated cash flows post$-$merger with synergistic advantages.

Both firms, when operating independently, have a cost of capital of $10\%.$ This same rate will apply to the combined entity. It is expected that the cash flow growth rate

will be $5\%$ after the fourth year, both for the standalone firms and the merged entity.

Calculate the synergy value resulting from this merger.

Round your answer up to NO decimal.