Based on the value$-$based management model, what is the horizon value given the following data? Estimates free cash flows Year $1$: $$10$ Year $2$: $$15$ Year $3$: $$31$ Free cash flow growth rate after year $3$: $5\%$ WACC for the firm:$10\%$ Market value: Non$-$operating assets $($short$-$ and long$-$term$)$ : $$30$ Debt $($short$-$ and long$-$term$)$: $$150$ Common equity number of shares: $5$