Jennifer's Boutique Has 2,100 Shares Outstanding at a Market Price

Jennifer's Boutique has 2,100 shares outstanding at a market price per share of $26. Sally's has 3,000 shares outstanding at a market price of $41 a share. Neither firm has any debt. Sally's is acquiring Jennifer's for $58,000 in cash. What is the merger premium per share?

A) $1.43
B) $1.62
C) $1.81
D) $2.04
E) $2.07