1. At December 31, 2022, C Co. has 37,500 common shares outstanding while D Inc. has 30,000 common shares outstanding. C Co. wishes to gain control over D Inc. and will enter into a reverse takeover of D to gain D's listing on the stock exchange. For that purpose, D Inc. issues 90,000 shares to the current shareholders of C Co. to exchange all the common shares of C. FV of each share of C Co. is assessed to be $100, and the quoted market price of D’s common shares is $5.0 per share. 
2. 
   
3. What is the acquisition consideration in this reverse takeover transaction?