Firm a Is Acquiring Firm B for $59,000 in Cash

Firm A is acquiring Firm B for $59,000 in cash. Firm A has 4,600 shares of stock outstanding at a market value of $19 a share. Firm B has 2,500 shares of stock outstanding at a market price of $21
A share. Neither firm has any debt. The net present value of the acquisition is $1,800. What is the
Value of Firm A after the acquisition?

A) $74,500
B) $89,200
C) $136,700
D) $141,700
E) $146,400