Below is an instruction that describes a task. Write a response that appropriately completes the request.

### Instruction:
What is the highest market value in billions of the company with profits of 20.96 billions and 166.99 billions in assets?

### Inputs:
table_name: table, columns: ['Rank', 'Company', 'Headquarters', 'Industry', 'Sales (billion $)', 'Profits (billion $)', 'Assets (billion $)', 'Market Value (billion $)']

### Response:
SELECT MAX Market Value (billion $) FROM table WHERE Profits (billion $) = 20.96 AND Assets (billion $) > 166.99