Backwoods Furniture and Anderton's Furniture are all$-$equity firms. Backwoods has $2,700$ shares outstanding at a market price of $$42$ a share. Anderton's has $4,500$ shares outstanding at a price of $$56$ a share. Anderton's is acquiring Backwoods for $$120,000$ in cash. The incremental value of the acquisition is $$8,500.$ What is the value of Backwoods to Andertons'?

Multiple Choice

$$37,800$

$$104,900$

$$121,900$

$$87,500$