Firm a Is Acquiring Firm B for $40,000 in Cash

Firm A is acquiring Firm B for $40,000 in cash. Firm A has 2,500 shares of stock outstanding at a market value of $18 a share. Firm B has 1,500 shares of stock outstanding at a market price of $25 a share. Neither firm has any debt. The net present value of the acquisition is $2,500. What is the value of Firm A after the acquisition?

A) $40,000
B) $42,500
C) $45,000
D) $47,500
E) $50,000