Private Firm Valuation:

$3.$ Sweet Dreams Houseware Inc. $($SDH$)$ is a private firm with a target Debt to Assets ratio of $0\mathrm{.}2.$ The tax rate for all firms is $20\%.$ Estimate the equity beta for SDH$.$ The following table provides information on listed firms in the same sector as SDH$.$

$\backslash$table$[[,$ Name,MKT Cap. $($USD MN$),$B$,$Debt to Equity $($D$/$E$)],[$Mary$\text{'}$s Vineyard,$120,1\mathrm{.}10,0\mathrm{.}25],[$Cozy Corners,$150,1\mathrm{.}25,0\mathrm{.}30],[$Little Hearth,$80,1\mathrm{.}50,0\mathrm{.}40]]$