Big, Inc. is considering acquiring LittleCo. The CEO of Big believes that he can use his sales network to increase Little, Incs net income by $4 million per year. This increase is projected to grow at 1.7% per year in perpetuity. Due to the merger, LittleCo will lose small business tax credits worth $782,666 per year over the next 4 years. LittleCos cost of equity is 16.9% If LittleCos share price is currently $90, they have 1,160,501 shares outstanding, and Big is offering to pay $142 million for Little, what is the NPV of the merger to Big? Show all Calculations.