Assume that our client, Soma Games Inc. is a publicly traded technology and game company. Soma Games Inc. faces a marginal tax rate of $35\%$ and applies a plow$-$back of $25\%$ of Net Income into Retained Earnings.

First, Soma Games Inc. is interested in learning how to estimate the current market value $($aka: Present Value$)$ of no$-$growth publicly traded firms. You must create the necessary Balance Sheets and Income Statement for a fictional no$-$growth publicly traded firm and then calculate the annual Cash Flow from Assets for this fictional firm. A constraint here is that your last CFFA $($aka: CFFA$\_0)$ must range between $$30,000,000$ and $$50,000,000$ annually. In short, instruct Soma Games Inc. on how to calculate CFFA.