Big Data Inc. has raised $12 million in a Series A round with a $20 million post-money value and a 1.5x liquidation preference, and $10 million in a Series B round with a $30 million post-money value and a 1.5x liquidation preference plus seniority over Series A. What will Series A, Series B, and common shareholders receive if Big Data Inc. is sold for:

a. $30 million?

b. $40 million?

c. $60 million?

d. $80 million?