Firm Q Is Being Acquired by Firm S in Exchange

Firm Q is being acquired by Firm S in exchange for shares of Firm S stock. The incremental value of the acquisition is $3,600. Firm Q has 2,400 shares of stock outstanding at a price of $18 a share.
Firm S has 3,500 shares of stock outstanding at a price of $27 a share. What is the net present
Value of the acquisition given that the actual cost of the acquisition using company stock is
$41,708?

A) $1,280
B) $1,492
C) $3,807
D) $4,311
E) $5,092