$6.$ The firm is currently an all $-$equity firm with assets worth $$120$ million and $10$ million shares outstanding $.$ The firm plans to borrow $$60$ million and use these funds to repurchase shares $.$ The firm's marginal corporate tax is $21\%,$ and it plans to keep its outstanding debt equal to $$60$ million permanently. What is the lowest price per share the firm can offer and have shareholders tender their shares? A $)$ $$1\mathrm{.}26$ B $)$ $ $7\mathrm{.}26$ C $)$ $$8\mathrm{.}26$ D $)$ $$12\mathrm{.}0$ E $)$ $$13\mathrm{.}26$