Philippe Industries past five dividend payments were $3.12, $3.50, $3.92, $4.29, and $4.80. For next five years, the dividend growth rate is expected to grow at the same rate as in the previous years. However, from 11th year, the firm is going to fix their dividends to be at $5 for 10 years. From year 21st onwards, the growth rate for dividend is fixed at 4%. Suppose that the required rate of returns for Philippe industries for all the years are 12%. Find the value of common share today.