ABC Corporation is considering the acquisition of JLK Corporation.  ABC has 760,000,000 shares of stock, with earnings per share of $6.70 and a market price per share of $78.  JLK has 350,000,000 shares outstanding with earnings per share of $4.56 and a market price of $62.  The merger is expected to increase the net income of the combined companies by $615,000,000 (in synergistic benefits).  What is the maximum exchange ratio ABC can offer and what is the minimum exchange ratio JKL could accept?