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 $2 million per year. This increase is projected to grow at 0.9% per year in perpetuity. Due to the merger, LittleCo will lose small business tax credits worth $559,061 per year over the next 3 years. LittleCos cost of equity is 13.6%

If LittleCos share price is currently $68, they have 777,716 shares outstanding, and Big is offering to pay $106 million for Little, what is the NPV of the merger to Big? Please give your answer to the nearest dollar.