Based on the corporate valuation model, ABC Corp's value of operations is $1,600 million. Its balance sheet shows $625 million of current assets which includes $125 million of short-term investments that are unrelated to operations, as well as $200 million of accounts payable, $125 million in accrued compensation liabilities, $225 million of notes payable, $500 million of long-term debt, $100 million for preferred stock, $80 million of common stock (par plus paid-in-capital), and $360 million of retained earnings. If the company has 40 million shares of stock outstanding, what is the best estimate of the stock's price per share?