$4.$ Given the following data about the selling corporation, calculate the net proceeds to the shareholders of the selling firm if the buyer makes a stock acquisition versus an acquisition of assets. $($Assume D$=6)$

Purchase Price, Stock $$100+10$xD

Purchase Price, Assets $$100+10$xD

Liabilities of seller $$25$

Basis in assets $($seller$)$ $$60$

Basis in shares $($shareholders of seller$)$ $$50$

Marginal corporate tax rate $35\%$

Individual capital gains tax rate $20\%$