Some recent financial statements for Smolira Golf Corporation follow.

SMOLIRA GOLF CORPORATION

$2020$ and $2021$ Balance Sheets

Assets $20202021$ Liabilities and Owners$$ Equity $20202021$

Current assets Current liabilities

Cash $ $32,653$ $ $39,350$ Accounts payable $ $34,886$ $ $44,285$

Accounts receivable $16,91128,877$ Notes payable $18,05816,848$

Inventory $34,49544,336$ Other $18,87125,619$

Total $ $84,059$ $ $112,563$ Total $ $71,815$ $ $86,752$

Long$-$term debt $ $110,000$ $ $140,000$

Owners$$ equity

Common stock and paid$-$in surplus $ $55,000$ $ $55,000$

Fixed assets Accumulated retained earnings $288,343333,683$

Net plant and equipment $ $441,099$ $ $502,872$ Total $ $343,343$ $ $388,683$

Total assets $ $525,158$ $ $615,435$ Total liabilities and owners$$ equity $ $525,158$ $ $615,435$

SMOLIRA GOLF CORPORATION

$2021$ Income Statement

Sales $ $531,750$

Cost of goods sold $377,294$

Depreciation $46,686$

Earnings before interest and taxes $ $107,770$

Interest paid $20,650$

Taxable income $ $87,120$

Taxes $(25\%)21,780$

Net income $ $65,340$

Dividends $ $20,000$

Retained earnings $45,340$ Smolira Golf Corporation has $15,000$ shares of common stock outstanding, and the market price for a share of stock at the end of $2021$ was $$79.$

What is Tobin$$s Q for Smolira Golf? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$