CCV Inc. forecasts that its free cash flow in the coming year, i.e., at t = 1, will be $0, but its FCF at t = 2 and t=3 will be $15 million and $30 million respectively. After Year 3, FCF is expected to grow at a constant rate of 5% per year forever. The firm's weighted average cost of capital is 10%. The firm has a total amount of non-operating assets equal to $30 million. The firm has a total amount of debt equal to $150 million, and has 5 million common shares outstanding. what is the price per share based on the value-based management model?