The value of XNK fluctuates as it is a tradable commodity, on the stock market. When I first listed this it was set at a $25 evaluation. I understand it is higher now but the majority of people listing gift cards have worse pricing than this currently is.
And according to wallinvestor.com $40 = 30,353.92. This is not priced that high. My asking price equals about $27.50 atm.