Some recent financial statements for Smolira Golf Corporation follow.

SMOLIRA GOLF CORPORATION
2020 and 2021 Balance Sheets
Assets	2020	2021	Liabilities and Owners Equity	2020	2021
Current assets			Current liabilities
Cash	$ 24,206	$ 25,700	Accounts payable	$ 24,784	$ 28,700
Accounts receivable	14,048	16,800	Notes payable	13,000	12,400
Inventory	27,622	28,700	Other	13,171	15,900
Total	$ 65,876	$ 71,200	Total	$ 50,955	$ 57,000
			Long-term debt	$ 85,000	$ 95,000
			Owners equity
			Common stock and paid-in surplus	$ 40,000	$ 40,000
			Accumulated retained earnings	230,616	241,000
Fixed assets
Net plant and equipment	$ 340,695	$ 361,800	Total	$ 270,616	$ 281,000
Total assets	$ 406,571	$ 433,000	Total liabilities and owners equity	$ 406,571	$ 433,000

SMOLIRA GOLF CORPORATION
2021 Income Statement
Sales		$ 369,230
Cost of goods sold		260,500
Depreciation		47,350
Earnings before interest and taxes		$ 61,380
Interest paid		15,900
Taxable income		$ 45,480
Taxes		9,096
Net income		$ 36,384
Dividends	$ 26,000
Retained earnings	10,384

Smolira Golf Corporation has 20,000 shares of common stock outstanding, and the market price for a share of stock at the end of 2021 was $53.

What is Tobins Q for Smolira Golf?