A firm is currently financed by 650m equity and 450m debt, but is considering altering its capital structure by issuing 250m debt and repurchasing 250m worth of shares. It is anticipated that the additional debt would increase the firms cost of debt to 8% and increase its cost of equity to 17%. The firms marginal tax rate is 30%. If the firms current weighted average cost of capital is 10.65%, the estimated change in the value of the firm as a result of changing the capital structure is closest to:

A. 110.1m

B. 102.1m

C. 94.1m

D. 88.1m