Based on the corporate valuation model, the value of Josh’s Realtor operations is $1,200 million. The company's balance sheet shows $80 million in accounts receivable, $60 million in inventory, and $200 million in short-term investments that are unrelated to operations. The balance sheet also shows $90 million in accounts payable, $120 million in notes payable, $300 million in long-term debt, $80 million in preferred stock, $180 million in retained earnings, and $800 million in total common equity. If Weidner has 27 million shares of stock outstanding, what is the best estimate of the stock's price per share?