Xstar Corporation's cost of capital is 5.65%. Income statements of the Xstar for 2019 and 2020 are given below:

                                                       2019                                         2020 

NET SALES                                6,026                                        8,622 

Cost of sales and operating expenses 1,726                            2,422 

Depreciation                                420                                              560

EBIT

Interest expense                         620                                                75 

EBT

Taxes                                           850                                               876 

NET INCOME

For the corresponding multiples, which are provided in table below, calculate the intrinsic value of the firm in 2019. If the price offered is $39,000, which will be paid after 3 years, what would be your recommendation in this deal for the seller?