The thermal conductivity maximum of a synthetic sapphire sample of $3 \mathrm{~mm}$ diameter is observed at $30 \mathrm{~K}$. The measured maximum value is $2.7 \times 10^{4} \mathrm{~W} \mathrm{~m}^{-1} \mathrm{~K}^{-1}$. If the speed of sound in sapphire is $10^{4} \mathrm{~m} \mathrm{~s}^{-1}$, calculate the heat capacity of the sapphire at $30 \mathrm{~K}$.