Smith Enterprises 2 Smith Enterprises Wants to Conduct an IPO. the Offering Price

Smith Enterprises 2
Smith Enterprises wants to conduct an IPO. The offering price of the stock is $15, the underwriter's discount is 6% and legal and other expenses are estimated to be $1,500,000.
-Refer to Smith Enterprises 2.If the company issues 1,000,000 shares,what are the net proceeds of the IPO?

A) $13,500,000
B) $15,000,000
C) $12,600,000
D) $10,500,000