I think you have to apply a premium to MMR for the tax free status...it is a huge advantage. Imagine making a significant profit and not having to pay the tax on it. That was why, back in the day, that MEC was the primary vehicle for raising money for Advent.
I think if this gets trading again then it could easily be worth 3c. Just my opinion of course.
MMR Price at posting:
0.4¢ Sentiment: Hold Disclosure: Held