Assume the pre-merger value of XYZ is $380 million. XYZ is debt-free. ABC believe it will realize $16 million of synergies, net of tax, after the acquisition. The Market is valuing ABC at $720 million.

1. What is the most that ABC would pay for XYZ? (answer in millions; 1 decimal, no $ sign)
2. What is the combined value of ABC-XYZ post merger? (answer in millions; 1 decimal, no $ sign)
3. What is the least XYZ would be willing to accept from ABC? (answer in millions; 1 decimal, no $ sign)