Suppose the risk-free rate is 2.40% and an analyst assumes a market risk premium of 7.26%. Firm A just paid a dividend of $1.21 per share. The analyst estimates the of Firm A to be 1.40 and estimates the dividend growth rate to be 4.96% forever. Firm A has 271.00 million shares outstanding. Firm B just paid a dividend of $1.70 per share. The analyst estimates the of Firm B to be 0.90 and believes that dividends will grow at 2.70% forever. Firm B has 185.00 million shares outstanding. What is the value of Firm B?