Suppose the risk-free rate is 2.64% and an analyst assumes a market risk premium of 7.12%. Firm A just paid a dividend of $1.08 per share. The analyst estimates the of Firm A to be 1.31 and estimates the dividend growth rate to be 4.59% forever. Firm A has 277.00 million shares outstanding. Firm B just paid a dividend of $1.71 per share. The analyst estimates the of Firm B to be 0.72 and believes that dividends will grow at 2.50% forever. Firm B has 188.00 million shares outstanding. What is the value of Firm B?